Wondering about forming Delaware Series LLCs in California

Wondering about forming Delaware Series LLCs in California

Attorney · Santa Cruz, CA · Member since 2015 · 345 posts · 358 votes

Has anyone started up and run a Delaware Series LLC in California? What are the pros and cons? It looks like having the "series" which allows many LLCs to be operated under one umbrella LLC would be much more economical than operating a bunch of California LLCs, in terms of paying taxes on each LLC, accounting time and fees, etc. Since California does not provide for formation of series LLCs but does recognize foreign series LLCs, is this the best way to own many different properties, each in a seperate shielded entity under an umbrella shielded entity? Or do you end up paying taxes in Delaware and California making it more expensive?
Thanks in advance for sharing your experience on this.

PS. I'm a lawyer, experienced in forming California LLCs, and Delaware C-Corps. Just not this other entity. So I dont need basics explained.

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  • Attorney · Bay Area, CA · Member since 2016 · 164 posts · 135 votes
    10y

    @Jenifer Levini I recently discussed this in a thread and someone showed me just how far of a reach CA has when it comes to paying for the annual franchise tax in CA. It appears that merely being a resident of California and being a member of an out-of-state LLC will trigger the California franchise tax. And it also appears that CA treat each series in a series LLC as a separate LLC, meaning that each has to pay a separate franchise tax fee.

    See Example 1 on page 4 of this document provided by the FTB https://www.ftb.ca.gov/forms/misc/3556.pdf

    There is also information on the treatment on Series LLCs just below that example. 

  • Attorney · Santa Cruz, CA · Member since 2015 · 345 posts · 358 votes
    10y

    Thanks @Naseer Khan! i was just reading the FTB guidelines and the penalties for failing to pay the California taxes on the FTB website. Unfortunately, there isnt a saving, as far as taxes, by doing an out-of-state series LLC. Its unfortunate because there could be other organizational benefits for having an umbrella entity and sub-entities. And, after talking to a lawyer in Delaware about it, the paperwork for sub-entities is less too, plus the Delaware Court of Chancery is much more business friendly than California courts.
    Another idea tested and discarded. Oh well!

  • Justin R.Pro Member
    Rental Property Investor · San Anselmo · Member since 2015 · 659 posts · 600 votes
    8y
    Hello Jennifer, Would you suggest I find A local CA attorney or an attorney in the state (GA) I wish to do business to setup an LLC. I’m under contract on a twelve unit apartment and looking for an LLC for asset protection. Also, would I be able to combine my other GA single families into this LLC with a commercial property? Thank you Justin
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