This program will cover the intricacies of planning and drafting for single-member LLCs. The program will cover fundamental formation and election issues, the treatment of spouses and children, and piecing the veil and alter ego theories. The program will also cover advanced topics including the use of single-member LLCs in Like-Kind Exchanges and mergers and acquisitions, as shareholders in S Corps, employment tax planning opportunities and how transfer taxes may still apply to single-member LLC income even when income taxes do not.