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snow666_6 · 2025年01月20日

请详细解释一下这几个题目

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NO.PZ202309050200000105

问题如下:

Which of the following rationales would be most consistent with the Dee family’s choice to create this complex organizational structure instead of simply organizing as a limited partnership?

选项:

A.

It provides management control without the need for majority ownership by the family, while maintaining limited liability

B.

The complex structure eliminates the potential for double taxation.

C.

The complex structure avoids potential problems associated with outside investors exercising voting rights.

解释:

A is correct. The Dee family can effectively control management of the timber and forest assets with only a 24% effective ownership stake in the partnership. If the family had opted for a limited partnership as the organizational form, they likely would need a much higher ownership stake to assert management control and would have unlimited personal liability.

B is incorrect. The double taxation problem is not an issue in the more complex structure, nor is it a problem in the partnership structure, because both are pass-throughs.

C is incorrect. The complex structure potentially creates problems because of the existence of outside shareholders constituting a majority of votes.

请详细解释一下这几个题目

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