{"id":7902,"date":"2026-03-30T14:26:37","date_gmt":"2026-03-30T14:26:37","guid":{"rendered":"https:\/\/profaj.co\/denememanay\/?page_id=7902"},"modified":"2026-04-10T16:39:18","modified_gmt":"2026-04-10T20:39:18","slug":"llp-formation","status":"publish","type":"services","link":"https:\/\/profaj.co\/denememanay\/services\/llp-formation\/","title":{"rendered":"LLP Formation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7902\" class=\"elementor elementor-7902\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55e51174 ic-header e-flex e-con-boxed e-con e-parent\" data-id=\"55e51174\" data-element_type=\"container\" data-e-type=\"container\" 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href=\"https:\/\/profaj.co\/denememanay\/services\/llc-formation\/\" class=\"elementor-sub-item\">LLC Formation Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71427\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/partnership-formation\/\" class=\"elementor-sub-item\">Partnership Formation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71428\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/sole-proprietorship-services\/\" class=\"elementor-sub-item\">Sole Proprietorship Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71430\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/nonprofit-corporation-formation\/\" class=\"elementor-sub-item\">Nonprofit Formation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71429\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/corporation-formation\/\" class=\"elementor-sub-item\">Corporation Formation Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7806\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/sole-proprietorship-services\/\" class=\"elementor-sub-item\">Sole Proprietorship Service<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7814\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">State &#038; Ownership<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7804\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">State Selection<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7803\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Ownership Structures<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7812\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Compliance<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7813\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Employer Identification Number<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7800\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Registered Agent<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7815\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Others<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7816\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Bank Account Opening in the US<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7817\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">ITIN (Individual Taxpayer Identification Number) Application<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7818\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Company Address in US<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7819\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Legal and Physical Office<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7820\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Virtual Office<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7821\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Mail Forwarding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7822\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Utility Bill<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 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elementor-item-anchor\" tabindex=\"-1\">Entity Types<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71426\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/llc-formation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">LLC Formation Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71427\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/partnership-formation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Partnership Formation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71428\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/sole-proprietorship-services\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Sole Proprietorship Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71430\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/nonprofit-corporation-formation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Nonprofit Formation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71429\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/corporation-formation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporation Formation Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7806\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/sole-proprietorship-services\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Sole Proprietorship Service<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7814\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">State &#038; Ownership<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7804\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">State Selection<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7803\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Ownership Structures<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7812\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Compliance<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7813\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Employer Identification Number<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7800\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Registered Agent<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7815\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Others<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7816\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Bank Account Opening in the US<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7817\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">ITIN (Individual Taxpayer Identification Number) Application<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7818\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Company Address in US<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7819\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Legal and Physical Office<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7820\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Virtual Office<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7821\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Mail Forwarding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7822\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Utility Bill<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4751e30d e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"4751e30d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-557de86 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"557de86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Njc1OTcsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Plan a Meeting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50ee3f16 e-flex e-con-boxed e-con e-parent\" data-id=\"50ee3f16\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-52b6e1fc e-con-full e-flex e-con e-child\" data-id=\"52b6e1fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3ab57aca e-con-full e-flex e-con e-child\" data-id=\"3ab57aca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-769e068f elementor-widget elementor-widget-text-editor\" data-id=\"769e068f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<nav class=\"smart-breadcrumbs\" aria-label=\"breadcrumb\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><ol class=\"smart-breadcrumbs__list\"><li class=\"smart-breadcrumbs__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><span class=\"smart-breadcrumbs__current\" itemprop=\"name\" aria-current=\"page\">Home<\/span><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48bdd69a e-con-full e-flex e-con e-child\" data-id=\"48bdd69a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-199306c7 e-con-full e-flex e-con e-child\" data-id=\"199306c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58df129a elementor-widget elementor-widget-heading\" data-id=\"58df129a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">U.S. Limited Liability Partnership<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71f3237f elementor-widget elementor-widget-text-editor\" data-id=\"71f3237f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">Whether you are a group of attorneys launching a firm, physicians joining a medical practice, or licensed professionals in any field formalizing a partnership, an LLP gives every partner full management rights and protection from each other&#8217;s liability. Manay CPA manages your LLP formation from structure design to full compliance \u2014 so your professional practice starts on the right foundation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5df9c07b elementor-align-left elementor-widget elementor-widget-button\" data-id=\"5df9c07b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#content\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10584853 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"10584853\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CPA-managed LLP formation in all 50 states<\/li><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">EIN, state LLP registration &amp; partnership agreement coordination included<\/li><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Available for U.S. residents and non-US nationals<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76b7d8ad elementor-widget elementor-widget-text-editor\" data-id=\"76b7d8ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Certified for guaranteed quality<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d64469a elementor-widget elementor-widget-image\" data-id=\"5d64469a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"458\" height=\"64\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/cobb-chamber.png\" class=\"attachment-full size-full wp-image-1256\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/cobb-chamber.png 458w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/cobb-chamber-300x42.png 300w\" sizes=\"(max-width: 458px) 100vw, 458px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d949626 e-con-full excl e-flex e-con e-child\" data-id=\"7d949626\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4564866f elementor-widget elementor-widget-heading\" data-id=\"4564866f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Your Free LLP Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4514dea0 elementor-widget elementor-widget-text-editor\" data-id=\"4514dea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CPA-managed partnership formation in all 50 states. Available for U.S. residents and international founders.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ea7943d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"6ea7943d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"7902\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"6ea7943d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"LLP Formation | Limited Liability Partnership | Manay CPA\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"7902\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"First name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_53809ab elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_53809ab\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tLast name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_53809ab]\" id=\"form-field-field_53809ab\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Last name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_6c5f085 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6c5f085\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<span class=\"ccfef-editor-intl-input\" data-id=\"form-field-field_6c5f085\" data-field-id=\"6c5f085\" data-default-country=\"us\" data-include-countries=\"\" data-exclude-countries=\"\" data-dial-code-visibility=\"show\" data-strict-mode=\"no\" style=\"display: none;\"><\/span>\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_6c5f085]\" id=\"form-field-field_6c5f085\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Phone Number\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tHow can help you?\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-lg\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"3\" placeholder=\"How can help you?\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_1de0c04 elementor-col-100\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_1de0c04]\" id=\"form-field-field_1de0c04\" class=\"elementor-field elementor-size-lg  elementor-acceptance-field\" checked=\"checked\">\n\t\t\t\t<label for=\"form-field-field_1de0c04\">I have read and accepted the Terms of Service<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c8d1ccb e-flex e-con-boxed e-con e-parent\" data-id=\"4c8d1ccb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f38001d e-con-full e-flex e-con e-child\" data-id=\"7f38001d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-53808868 e-con-full e-flex e-con e-child\" data-id=\"53808868\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1084d290 elementor-widget elementor-widget-counter\" data-id=\"1084d290\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Years of Experience<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"25\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bc1a515 e-con-full e-flex e-con e-child\" data-id=\"bc1a515\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3062e4ae elementor-widget elementor-widget-counter\" data-id=\"3062e4ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Service in Languages<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"3\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c6e4e73 e-con-full e-flex e-con e-child\" data-id=\"4c6e4e73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51e85b32 elementor-widget elementor-widget-counter\" data-id=\"51e85b32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Happy Businesses<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"5000\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c54799 e-con-full e-flex e-con e-child\" data-id=\"5c54799\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c41407a elementor-widget elementor-widget-counter\" data-id=\"7c41407a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Coverage across the States<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"50\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> States<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7fb200cf e-flex e-con-boxed e-con e-parent\" data-id=\"7fb200cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-62282d6b e-con-full e-flex e-con e-child\" data-id=\"62282d6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-55810114 e-con-full e-flex e-con e-child\" data-id=\"55810114\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57deb1da elementor-widget elementor-widget-image\" data-id=\"57deb1da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"540\" height=\"500\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/Square-Cpa-license-2-1-1.png\" class=\"attachment-full size-full wp-image-70618\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/Square-Cpa-license-2-1-1.png 540w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/Square-Cpa-license-2-1-1-300x278.png 300w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-571b5fc9 e-con-full e-flex e-con e-child\" data-id=\"571b5fc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70190620 elementor-widget elementor-widget-heading\" data-id=\"70190620\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a Limited Liability Partnership in the USA?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cebf980 elementor-widget elementor-widget-text-editor\" data-id=\"2cebf980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"container\"><div id=\"model-response-message-contentr_d0083fe1d0f9aa6c\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><div class=\"container\"><div id=\"model-response-message-contentr_d0083fe1d0f9aa6c\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p data-path-to-node=\"0\">A Limited Liability Partnership (LLP) blends the operational flexibility and pass-through taxation of a general partnership with essential protection against a partner\u2019s negligence or malpractice. While you remain responsible for your own professional conduct, your personal assets are shielded from the errors or misconduct of your partners\u2014a distinction that makes the LLP the industry standard for licensed professionals like attorneys, CPAs, and physicians. As a pass-through entity, the LLP avoids federal income tax at the corporate level, flowing profits and losses directly to partners&#8217; personal returns via Schedule K-1. Manay CPA evaluates state-specific eligibility and compensation structures to ensure your professional practice is built on a foundation that balances shared management with robust individual protection.<\/p><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ecf2a6e e-flex e-con-boxed e-con e-parent\" data-id=\"4ecf2a6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2ef8f0ab e-con-full e-flex e-con e-child\" data-id=\"2ef8f0ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24b01ddc elementor-absolute elementor-widget elementor-widget-image\" data-id=\"24b01ddc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"490\" height=\"560\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/burcu-manay-2.png\" class=\"attachment-large size-large wp-image-1476\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/burcu-manay-2.png 490w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/burcu-manay-2-263x300.png 263w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f7a8f58 e-con-full e-flex e-con e-child\" data-id=\"1f7a8f58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-74c06edb e-con-full excl e-flex e-con e-child\" data-id=\"74c06edb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-20d7e78b e-con-full e-flex e-con e-child\" data-id=\"20d7e78b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f249361 elementor-widget elementor-widget-heading\" data-id=\"f249361\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"content\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not Sure If an LLP Is the Right Structure for Your Professional Practice?\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-119bc987 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"119bc987\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/profaj.co\/denememanay\/free-consultation\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book Your Free Consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57757b6f e-con-full e-flex e-con e-child\" data-id=\"57757b6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13e34e92 e-flex e-con-boxed e-con e-parent\" data-id=\"13e34e92\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-34f94465 e-con-full e-flex e-con e-child\" data-id=\"34f94465\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d450baa elementor-widget elementor-widget-heading\" data-id=\"5d450baa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Should Choose a Limited Liability Partnership in the USA?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47a9d458 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"47a9d458\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">A limited liability partnership is the right structure for licensed professionals and credentialed service providers who want to practice together under a shared entity \u2014 with equal management rights, shared economics, and protection from each other&#8217;s professional liability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51659692 e-con-full e-flex e-con e-child\" data-id=\"51659692\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7a6dbc62 e-con-full e-flex e-con e-child\" data-id=\"7a6dbc62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76ff4899 elementor-widget elementor-widget-image\" data-id=\"76ff4899\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"521\" height=\"576\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400.webp\" class=\"attachment-full size-full wp-image-975\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400.webp 521w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400-271x300.webp 271w\" sizes=\"(max-width: 521px) 100vw, 521px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f147eb8 e-con-full e-flex e-con e-child\" data-id=\"f147eb8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53c6fcc7 elementor-view-stacked elementor-position-inline-start elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"53c6fcc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAttorneys and Law Firms\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAttorneys use the LLP structure to collaborate while protecting personal assets from colleagues' professional liability. It is the standard framework for firms of all sizes, from boutique practices to international organizations.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73456423 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"73456423\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAccounting &amp; Audit Practices\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCPAs rely on LLPs to manage audit and tax risks. This model facilitates shared management and pass-through taxation while ensuring one partner\u2019s error doesn't endanger the personal savings of others.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5315e1f1 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5315e1f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tMedical &amp; Healthcare Groups\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tHealthcare providers use LLPs to formalize group practices, providing essential protection against malpractice claims arising from the actions of other providers within the same practice group.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ea79cef elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1ea79cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tArchitecture &amp; Engineering Firms\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDesign professionals utilize the LLP structure to collaborate on complex projects while shielding individual partners from personal liability for the professional negligence or errors of their colleagues.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3143c52 e-flex e-con-boxed e-con e-parent\" data-id=\"3143c52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1b216425 e-con-full e-flex e-con e-child\" data-id=\"1b216425\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3eb549a1 e-con-full e-flex e-con e-child\" data-id=\"3eb549a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-276c82d0 elementor-widget elementor-widget-heading\" data-id=\"276c82d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Steps<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6261e265 e-con-full e-flex e-con e-child\" data-id=\"6261e265\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6cc4b7e7 e-con-full e-flex e-con e-child\" data-id=\"6cc4b7e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26cda044 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"26cda044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"ri ri-number-1\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68e33ce2 elementor-widget elementor-widget-heading\" data-id=\"68e33ce2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Strategy Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73925709 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"73925709\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c402a8e elementor-widget elementor-widget-text-editor\" data-id=\"2c402a8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">We analyze your practice goals, partner mix, and state eligibility to confirm the LLP structure. This session maps out a formation process tailored to your professional license and long-term growth objectives.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a325745 e-con-full e-flex e-con e-child\" data-id=\"4a325745\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17e5a916 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"17e5a916\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"ri ri-number-2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11016c0c elementor-widget elementor-widget-heading\" data-id=\"11016c0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Structure &amp; Design<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ff700f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1ff700f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-650c990a elementor-widget elementor-widget-text-editor\" data-id=\"650c990a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">We help you define critical operational terms like profit allocations and draw schedules. Working with your legal counsel, we ensure your partnership agreement is tax-optimized and protects all partners.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa154c1 e-con-full e-flex e-con e-child\" data-id=\"aa154c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60dc5e17 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"60dc5e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"ri ri-number-3\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2894c261 elementor-widget elementor-widget-heading\" data-id=\"2894c261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Registration &amp; Compliance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-475cd665 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"475cd665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-135ccd1f elementor-widget elementor-widget-text-editor\" data-id=\"135ccd1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We manage all filings\u2014from state registration and EINs to license verifications. We also handle international partner compliance, including ITIN and FBAR requirements, to establish your practice\u2019s legal standing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3f34fb e-con-full e-flex e-con e-child\" data-id=\"d3f34fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-263b6f8c elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"263b6f8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"ri ri-number-4\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d22552f elementor-widget elementor-widget-heading\" data-id=\"6d22552f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Setup &amp; Support<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-244938aa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"244938aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be4f6df elementor-widget elementor-widget-text-editor\" data-id=\"4be4f6df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">We configure your multi-partner accounting and manage quarterly tax schedules. At year-end, we handle Form 1065 and K-1 filings while providing strategic advisory on partner compensation and retirement plans.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f8d2dc0 md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"1f8d2dc0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-34142b5f e-con-full e-flex e-con e-child\" data-id=\"34142b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1218c4ca elementor-widget elementor-widget-heading\" data-id=\"1218c4ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key Advantages of an LLC in the USA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42ff37e1 elementor-widget elementor-widget-spacer\" data-id=\"42ff37e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27afca43 e-grid e-con-full e-con e-child\" data-id=\"27afca43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3f0ff9fd e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"3f0ff9fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51780a41 elementor-widget elementor-widget-heading\" data-id=\"51780a41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Individual Liability Protection<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3294c2f8 elementor-widget elementor-widget-text-editor\" data-id=\"3294c2f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"1\">Safeguard your personal assets from the professional negligence or malpractice of your partners. While you remain accountable for your own work, you are legally shielded from the financial or legal errors of your colleagues.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77594849 e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"77594849\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3609e elementor-widget elementor-widget-heading\" data-id=\"e3609e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Professional Credibility<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51c323c7 elementor-widget elementor-widget-text-editor\" data-id=\"51c323c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Adopt the gold standard for licensed professionals. The LLP structure signals a high level of accountability and provides a familiar, trusted legal framework for clients in law, accounting, and healthcare.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c2ee9a5 e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"2c2ee9a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d44a505 elementor-widget elementor-widget-heading\" data-id=\"2d44a505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Pass-Through Taxation<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66a881ed elementor-widget elementor-widget-text-editor\" data-id=\"66a881ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"3\">Avoid double taxation with a structure where all profits and losses flow directly to partners&#8217; personal tax returns. The LLP pays no federal income tax at the entity level, streamlining your practice&#8217;s financial management.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e8d55df e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"2e8d55df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-baa8c9d elementor-widget elementor-widget-heading\" data-id=\"baa8c9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Operational Flexibility<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61753a1e elementor-widget elementor-widget-text-editor\" data-id=\"61753a1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"4\">Manage your firm with the democratic ease of a general partnership. Enjoy flexible profit-sharing arrangements and a management style that adapts to your firm\u2019s needs without the rigid requirements of a corporation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-191ba345 e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"191ba345\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d21e38d elementor-widget elementor-widget-heading\" data-id=\"d21e38d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Unlimited Partnership Scale<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b63ea7b elementor-widget elementor-widget-text-editor\" data-id=\"5b63ea7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"5\">Grow your organization without restrictions on the number or type of partners. This flexibility allows for seamless scaling, supporting everything from local boutique firms to expansive multi-state professional practices.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11681b43 e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"11681b43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f5728bb elementor-widget elementor-widget-heading\" data-id=\"7f5728bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Seamless Conversion<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2542f8e0 elementor-widget elementor-widget-text-editor\" data-id=\"2542f8e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"container\"><div id=\"model-response-message-contentr_e331b19b785dffed\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p data-path-to-node=\"6\">Transition from a general partnership to an LLP with minimal operational disruption. This straightforward process secures essential liability protections while preserving your established professional identity and ongoing business operations.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61b92b7 md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"61b92b7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ecf6103 elementor-widget elementor-widget-heading\" data-id=\"5ecf6103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What our clients say\u200b<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3030c1df elementor-widget elementor-widget-text-editor\" data-id=\"3030c1df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Real client success stories from freelancers, e-commerce sellers, and international entrepreneurs across three continents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7239cca6 elementor-widget elementor-widget-shortcode\" data-id=\"7239cca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\r\n    <div class=\"testimonial-carousel-wrapper\">\r\n      <div class=\"testimonial-carousel-items\">\r\n\r\n        \r\n          <div class=\"testimonial-content active\" data-company=\"yavuz-yildiz\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/yavuz-yildiz.png\" alt=\"Yavuz Yildiz\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Insider_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Partnering with Manay CPA has ensured smooth accounting and tax operations while providing a solid foundation for our business growth. Their expertise simplifies complex regulations and supports us throughout the process. Working with such a dedicated team has been a privilege, and their solution-oriented approach adds significant value. These qualities are essential in a financial partner.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Yavuz Yildiz<\/strong>, Global Financial Control and Accounting Manager                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"semih-susleyen\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/semih-susleyen.png\" alt=\"Semih Susleyen\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Yurtbay_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>With Manay CPA\u2019s guidance, we successfully manage all our processes in the United States. Their professional service approach and extensive industry knowledge provide significant value to our business.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Semih Susleyen<\/strong>, GM at Yurtbay Seramik USA, Inc.                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"noyan-alperen-idin\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/noyan-alperen.png\" alt=\"Noyan Alperen Idin\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Decktopus_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Inc. has successfully rendered consultancy services to Dectopus Inc. for Monthly Bookkeeping, Corporate and Individual Tax &amp; Strategies and filings. Their extensive industry knowledge, expertise, and structured methodology have been instrumental in supporting our business objectives. Their professionalism and proactive engagement ensured seamless and productive collaboration. The services provided met our expectations, and we sincerely appreciate their valuable contributions to our project.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Noyan Alperen Idin<\/strong>, Co-Founder                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"mustafa-arslantas\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/dimes-1.png\" alt=\"Mustafa Arslantas\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Dimes_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Team\u2019s professionalism and attention to detail were truly impressive. Their guidance and expertise helped us overcome our challenges during the business setup process. I wholeheartedly recommend Manay CPA to anyone needing reliable and expert accounting services in the U.S.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Mustafa Arslantas<\/strong>, Accounting &amp; Tax Group Manager                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"burak-arik\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/maxitech-image.png\" alt=\"Burak Arik\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Maxitech_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Inc. has provided consultancy services to MaxiTech Inc. in the field of Software Subscription and Data Analysis Solution. Their team demonstrated high professionalism and expertise throughout the project, contributing significantly to the successful execution of the required tasks. Their support in Monthly Accounting, HR &amp; Payroll Services, Corporate and Individual Tax &amp; Strategies and Filings was invaluable, and their structured approach helped us achieve our objectives effectively. We appreciate their dedication and commitment to delivering high-quality services.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Burak Arik<\/strong>, CEO                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"ali-uzun\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/ali-uzun.png\" alt=\"Ali Uzun\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Pegasus_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA has been our gateway to setting up Pegasus Airlines Innovation Lab in the U.S. Their know-how and valuable guidance helped us tremendously in our work. They are well resourced, always accessible, and very well positioned to address a wide range of needs for CPA and related corporate services.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Ali Uzun<\/strong>, General Counsel and Sustainability Director                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n              <\/div>\r\n\r\n      <!-- Pagination: logolar -->\r\n      <div class=\"testimonial-pagination\">\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Insider_Logo_Active.png\"\r\n            class=\"logo-thumb active\"\r\n            data-target=\"yavuz-yildiz\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Yurtbay_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"semih-susleyen\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Decktopus_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"noyan-alperen-idin\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Dimes_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"mustafa-arslantas\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Maxitech_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"burak-arik\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Pegasus_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"ali-uzun\"\r\n            alt=\"Logo\"\r\n          \/>\r\n              <\/div>\r\n    <\/div>\r\n\r\n    <\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1da45328 e-flex e-con-boxed e-con e-child\" data-id=\"1da45328\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3bb69d63 e-con-full e-flex e-con e-child\" data-id=\"3bb69d63\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_offset&quot;:30,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38feaa03 elementor-widget elementor-widget-table-of-contents\" data-id=\"38feaa03\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h6&quot;],&quot;container&quot;:&quot;.content-wrapper&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h5 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__38feaa03\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7cf0115f e-con-full e-flex e-con e-child\" data-id=\"7cf0115f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-39828c0b e-con-full content-wrapper e-flex e-con e-child\" data-id=\"39828c0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57643ffb elementor-widget elementor-widget-heading\" data-id=\"57643ffb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">What You Need to Know Before Forming a Limited Liability Partnership<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1340ea1a elementor-widget elementor-widget-text-editor\" data-id=\"1340ea1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">A limited liability partnership is not simply a general partnership with a liability shield bolted on. It is a distinct legal structure with its own eligibility rules, compliance obligations, and tax considerations \u2014 and understanding all of them before you file is the difference between a practice built on a solid foundation and one that creates problems you will spend years correcting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb59c45 elementor-widget elementor-widget-heading\" data-id=\"eb59c45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Eligibility Is Not Universal and Varies Significantly by State<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6635790 elementor-widget elementor-widget-text-editor\" data-id=\"6635790\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Not every professional in every state can form an LLP. Some states restrict LLP formation exclusively to licensed professionals \u2014 attorneys, CPAs, physicians, architects \u2014 and will reject a filing from a business that does not qualify. Other states extend LLP availability more broadly but offer a narrower scope of liability protection for non-professional LLPs. A handful of states have particularly strict rules about which professions are eligible and what the LLP registration must include. Before assuming that an LLP is available and appropriate for your practice in your state, Manay CPA confirms your eligibility, reviews your state&#8217;s specific liability protection provisions, and identifies the correct filing requirements for your profession.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19c8ab0 elementor-widget elementor-widget-image\" data-id=\"19c8ab0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"715\" height=\"410\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/ToC-3-1.png\" class=\"attachment-large size-large wp-image-70490\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/ToC-3-1.png 715w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/ToC-3-1-300x172.png 300w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/ToC-3-1-650x373.png 650w\" sizes=\"(max-width: 715px) 100vw, 715px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20102fa0 elementor-widget elementor-widget-heading\" data-id=\"20102fa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">The Liability Protection Only Covers What the Agreement and State Law Define<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-335c880d elementor-widget elementor-widget-text-editor\" data-id=\"335c880d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">The LLP liability shield protects each partner from personal responsibility for the professional negligence and misconduct of their fellow partners. What it does not do is protect any partner from liability for their own malpractice or professional errors. It also does not protect partners from personal liability for debts they have personally guaranteed, contracts they have personally signed, or obligations they have directly assumed. The precise scope of liability protection in an LLP also varies by state \u2014 some states offer a full shield covering all partnership liabilities, while others offer only a partial shield covering professional negligence but not general business debts. Manay CPA identifies your state&#8217;s specific protection scope and ensures that your practice structure accounts for any gaps in coverage.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e88564 elementor-widget elementor-widget-heading\" data-id=\"8e88564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Partner Compensation Structure Has Major Tax Consequences<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bc3021 elementor-widget elementor-widget-text-editor\" data-id=\"5bc3021\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">In an LLP, partners are not employees of the partnership. They do not receive a W-2. Instead, they receive guaranteed payments for services \u2014 a fixed amount paid regardless of partnership profitability \u2014 and a distributive share of partnership income, both of which are reported on their Schedule K-1. Both forms of partner income are generally subject to self-employment tax, which is currently 15.3 percent on the first $160,200 of net earnings and 2.9 percent above that threshold. For high-earning professional partners, the self-employment tax burden is substantial, and structuring partner compensation in a way that minimizes this exposure \u2014 through retirement plan contributions, health insurance deductions, and business expense planning \u2014 requires proactive CPA involvement from the first year of operation. Manay CPA designs partner compensation structures with this tax exposure in mind before the LLP agreement is finalized.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86c85f9 elementor-widget elementor-widget-heading\" data-id=\"86c85f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Annual Renewal Is Not Optional and Lapsed Status Has Serious Consequences<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d517b1 elementor-widget elementor-widget-text-editor\" data-id=\"3d517b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">An LLP that fails to file its annual renewal with the state does not quietly continue to operate as a general partnership. In most states, a lapsed LLP registration results in the loss of liability protection \u2014 meaning that partners who believed they were shielded from each other&#8217;s actions are no longer protected, potentially retroactively for the period of lapsed registration. Some states also impose financial penalties for late renewal and require reinstatement filings to restore good standing. Professional practices whose LLP registration lapses may also face compliance issues with their state licensing board. Manay CPA tracks every renewal deadline for LLP clients as a standard part of our ongoing compliance service, so your liability protection is never interrupted by a missed filing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64caac00 md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"64caac00\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5bb93750 e-con-full e-flex e-con e-child\" data-id=\"5bb93750\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-20d9867e e-con-full e-flex e-con e-child\" data-id=\"20d9867e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c294196 elementor-widget elementor-widget-heading\" data-id=\"4c294196\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions About Limited Liability Partnership Formation in the USA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f76ce25 e-con-full e-flex e-con e-child\" data-id=\"7f76ce25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c571973 elementor-widget elementor-widget-n-accordion\" data-id=\"1c571973\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4750\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4750\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is a limited liability partnership and how does it differ from a general partnership? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4750\" class=\"elementor-element elementor-element-6f527bf6 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"6f527bf6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb93004 elementor-widget elementor-widget-text-editor\" data-id=\"7fb93004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">A limited liability partnership operates like a general partnership in most respects \u2014 all partners share management rights, profits and losses pass through to each partner&#8217;s personal tax return, and the entity files Form 1065 annually. The critical difference is liability protection. In a general partnership, every partner carries unlimited personal liability for all business debts and obligations, including the professional negligence of every other partner. In an LLP, each partner is shielded from personal liability for the mistakes, malpractice, and misconduct of their fellow partners. You are still responsible for your own actions, but you are not personally exposed to what your partners do.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4751\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4751\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Who can form an LLP in the USA? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4751\" class=\"elementor-element elementor-element-6d791eea e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"6d791eea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3553bb25 elementor-widget elementor-widget-text-editor\" data-id=\"3553bb25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">LLP eligibility varies by state. Many states restrict LLP formation to licensed professionals \u2014 attorneys, certified public accountants, physicians, architects, engineers, and similar credentialed practitioners. Other states allow any business partnership to register as an LLP, though the scope of liability protection may differ. Before filing, Manay CPA confirms your eligibility under your state&#8217;s specific rules and verifies that your profession is recognized for LLP registration in your jurisdiction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4752\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4752\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How is an LLP taxed in the USA? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4752\" class=\"elementor-element elementor-element-57ed64d2 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"57ed64d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35939d8f elementor-widget elementor-widget-text-editor\" data-id=\"35939d8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">An LLP is a pass-through entity for federal income tax purposes. The LLP itself pays no federal income tax. Instead, each partner&#8217;s allocated share of partnership income, losses, deductions, and credits flows through to their personal tax return. The LLP files Form 1065 annually, and each partner receives a Schedule K-1. Partners are not treated as employees \u2014 their compensation comes through guaranteed payments and distributive shares of partnership income, both of which are generally subject to self-employment tax. Strategic use of retirement plan contributions, health insurance deductions, and deductible business expenses is essential to managing the self-employment tax burden for high-earning partners.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4753\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4753\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the difference between a guaranteed payment and a distributive share? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4753\" class=\"elementor-element elementor-element-385ce243 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"385ce243\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66772ce1 elementor-widget elementor-widget-text-editor\" data-id=\"66772ce1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">A guaranteed payment is a fixed amount that a partner receives from the LLP for services rendered, paid regardless of whether the partnership was profitable. It functions similarly to a salary but is not subject to payroll tax withholding \u2014 instead, the partner pays self-employment tax on it directly. A distributive share is the partner&#8217;s allocated portion of the partnership&#8217;s net income or loss after guaranteed payments and other deductions. Both are reported on the partner&#8217;s Schedule K-1 and included in their taxable income. How guaranteed payments and distributive shares are balanced in the partnership agreement has significant implications for each partner&#8217;s tax liability and retirement contribution capacity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4754\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4754\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Does an LLP protect partners from their own malpractice? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4754\" class=\"elementor-element elementor-element-52559b e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"52559b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60826475 elementor-widget elementor-widget-text-editor\" data-id=\"60826475\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">No. The LLP liability shield protects each partner from personal liability for the professional negligence and misconduct of their fellow partners. It does not protect any partner from liability for their own malpractice, errors, or professional failures. Each partner remains fully responsible for their own conduct. Professional liability insurance remains essential for every individual partner in an LLP, regardless of the liability protection the entity structure provides.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4755\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4755\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What happens if we fail to renew our LLP registration? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4755\" class=\"elementor-element elementor-element-1eda61d e-con-full e-flex e-con e-child\" data-id=\"1eda61d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4755\" class=\"elementor-element elementor-element-238b29a e-con-full e-flex e-con e-child\" data-id=\"238b29a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cde4b8 elementor-widget elementor-widget-text-editor\" data-id=\"1cde4b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">In most states, failure to file the annual LLP renewal results in the loss of the LLP&#8217;s registered status and, with it, the loss of liability protection for all partners. The partnership does not automatically revert to a general partnership in good standing \u2014 it typically becomes an unregistered general partnership in which every partner carries unlimited personal liability for all obligations. Some states impose financial penalties for late renewal and require a formal reinstatement filing to restore LLP status. Manay CPA tracks all renewal deadlines as part of our standard compliance service for LLP clients.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4756\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4756\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can a non-U.S. citizen be a partner in a U.S. LLP? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4756\" class=\"elementor-element elementor-element-740946b e-con-full e-flex e-con e-child\" data-id=\"740946b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4756\" class=\"elementor-element elementor-element-f477865 e-con-full e-flex e-con e-child\" data-id=\"f477865\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6b7074 elementor-widget elementor-widget-text-editor\" data-id=\"d6b7074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">Yes, with additional compliance requirements. Foreign partners without a Social Security Number must obtain an Individual Taxpayer Identification Number (ITIN). The LLP must withhold and remit U.S. taxes on income allocated to foreign partners in many situations, with specific rates and reporting requirements depending on the partner&#8217;s country of residence and any applicable tax treaty. Partners with foreign financial accounts above certain thresholds also face FBAR reporting obligations. Manay CPA handles all cross-border compliance as part of our formation and ongoing tax service.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6bd96613 e-con-full excl e-flex e-con e-child\" data-id=\"6bd96613\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2daaeb45 e-con-full e-flex e-con e-child\" data-id=\"2daaeb45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47d28ab2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"47d28ab2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div 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33.4758 0.970322 33.3095C3.07032 30.5195 7.94532 28.8357 11.0747 28.8357C14.2022 28.8357 19.0697 30.5195 21.1697 33.3095C21.4341 33.6601 21.4697 34.127 21.2259 34.4926C20.7966 35.1357 19.8759 36.1651 18.0647 36.9432C17.502 37.1696 16.8993 37.28 16.2928 37.2676H11.0653ZM16.2853 19.0595C16.2843 19.743 16.1487 20.4196 15.8862 21.0508C15.6238 21.6819 15.2395 22.2551 14.7555 22.7378C14.2715 23.2204 13.6971 23.603 13.0653 23.8636C12.4334 24.1243 11.7564 24.2579 11.0728 24.257C9.69302 24.2579 8.36928 23.711 7.39256 22.7364C6.41583 21.7618 5.86606 20.4393 5.86407 19.0595C5.86481 18.3759 6.00017 17.6992 6.26243 17.068C6.52469 16.4368 6.90871 15.8634 7.39256 15.3806C7.87641 14.8978 8.45062 14.515 9.0824 14.2541C9.71418 13.9932 10.3912 13.8593 11.0747 13.8601C11.7582 13.8593 12.4352 13.9932 13.067 14.2541C13.6988 14.515 14.273 14.8978 14.7568 15.3806C15.2407 15.8634 15.6247 16.4368 15.887 17.068C16.1492 17.6992 16.2846 18.3759 16.2853 19.0595Z\" stroke=\"#131313\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-364169d6 e-con-full e-flex e-con e-child\" data-id=\"364169d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77e8025c elementor-widget elementor-widget-heading\" data-id=\"77e8025c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Do you have other questions?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ffee33e elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"1ffee33e\" data-element_type=\"widget\" data-e-type=\"widget\" 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