asked

I am forming a new LLC partnership with 6 members. Member A is contributing intellectual property (IP) valued at $125k and will work full-time without salary for 6 months. Member B will also work full-time without salary for 6 months. Member C will invest 160 hours per month for 6 months and be paid from future profits before other members. Members D, E, and F will invest 50 hours per month for 6 months without special repayment. Should the starting capital accounts be $0? Should A's capital account match the FMV of the contributed IP? Should C's upfront time investment be booked as a loan or a special allocation of income? Will any members have tax liability at the formation of the LLC or before receiving income from the LLC?

June 8th, 2023

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