Mayer & Riser, PLLC -- CLE Materials

MAYER & RISER, PLLC
ATTORNEYS AT LAW
HIGHLANDS, NORTH CAROLINA
(828) 526-3731

CLE Materials

Schedule of Chris Riser's speaking and teaching engagements.

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ABA Real Property Probate and Trust Law Section Spring Symposia
Asset Protection Planning With Limited Liability Companies Structures
Christopher M. Riser

Seminar Materials Text (Adobe Acrobat)
PowerPoint Slides (Adobe Acrobat)
Chris's Charging Order Taxation Article from Asset Protection Journal
Nevis LLC Ordinance
Chris's Delaware Series LLC Article from the Sep/Oct 2000 issue of The Riser Report
IRS Chief Counsel FSA 199930013 on collection of employment tax imposed on sole LLC member from single member LLC assets (Adobe Acrobat)
LNET-LLC Discussion Group Homepage

Wake Forest University School of Law General Practice Symposium
Will Drafting & Probate Procedures
Christopher M. Riser

North Carolina Gift Tax Table (Adobe Acrobat)
Memo to Gift Tax Return Preparers (Adobe Acrobat)
Sample Gift Tax Return Attachment (Adobe Acrobat)
Durable Power of Attorney Gifting Provision Alternative and Estate and Medicaid Planning Provision (Adobe Acrobat)

NC LLCs and LLPs: An Intensive Introduction to Law, Tax and Formation
Professional Education Systems, Inc.
Christopher M. Riser

I promised that I would prove that an LLC (or any "domestic eligible entity" for that matter) can be taxed as an S corporation. Best to let the IRS do it for me! Take a look at Private Letter Ruling 199942009 (Adobe Acrobat), in which a limited partnership qualified for S corporation status. It's a good one to read because it reminds you to pay close attention to the "one class of stock" rules for S corporations.

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