LLC Compliance Cheat Sheet
Formation/1st Year
- The LLC is registered.
- The LLC has a registered agent.
- The LLC has an operating agreement.
- The LLC has a cap table.
- The LLC filed its initial Beneficial Ownership Report.
Annual Compliance
- The LLC filed its periodic report.
- The LLC filed its tax returns.
- The LLC's operating agreement is up to date.
- The LLC's cap table is current.
- The LLC has updated its Beneficial Ownership Report if necessary.
- The LLC has renewed its registered agent service (if appliable).
Other Considerations
- The LLC has registered in other states where it has a business presence.
- The LLC has registered any DBAs or assumed names it uses.
- If necessary, the LLC has been dissolved.
What It All Means!
- Registration means filing a Certificate of Organization (or like document) with the state where you're organizing the LLC.
- Registered Agent is the person or entity who accepts lawsuits served on the LLC.
- The Operating Agreement is a contract between the members and LLC setting out owner rights and company procedures.
- The Beneficial Ownership Report is filed with the U.S. Department of Treasury and shows who owns 25% or more of the LLC and makes key decisions.
- The Periodic Report is filed with the state of registration, usually annually, confirming the LLC is still active.
- The Cap Table shows who owns the LLC (i.e., the members).
- You must register the LLC in any state where it has a Business Presence, i.e. employees or property.
- If the business stops operating, you Dissolve the LLC.
This isn't legal advice. It's just basic information. We're not lawyers (and have the sense of humor to prove it).