June 2018 JD Supra

Foreign Persons that own 25% of a US entity might want to reassess their strategy as it relates to that ownership.  It “used to be” (until December, 2016) that a Foreign Person as a single owner of a Limited Liability Company (LLC) was treated as a “Disregarded Entity”   https://www.jdsupra.com/legalnews/thoughts-about-the-new-filing-81571/