| A "Delaware Series LLC" is a special kind of limited | | | | LLC and establish each property as a separate series. |
| liability company ("LLC") authorized by the Delaware | | | | He would file one certificate of formation and pay one |
| Limited Liability Company Act. An LLC which is | | | | filing fee. Each year thereafter, he would file only one |
| organized as a Delaware Series LLC can create | | | | annual report and pay one annual fee. On the back |
| designated series of specified property or operations | | | | end, when he sells one property, he could simply |
| with separate business purposes or investment | | | | eliminate the series that held that property without the |
| objectives. Each series is a separate "cell" within the | | | | need to file a certificate of dissolution. |
| limited liability company. Each cell, or series, has | | | | In addition to the cost savings, other factors that make |
| separate members, managers, assets and liabilities, and | | | | a Delaware Series LLC a useful entity are speed and |
| business interests. | | | | convenience. For example, when the investor who has |
| The debts, liabilities and obligations relating to a | | | | set up a Delaware Series LLC decides to buy an |
| particular series are enforceable only against the | | | | additional property, he simply sets up a new series in |
| assets of that series and not against the assets of the | | | | the same LLC. There is no need to draft a certificate |
| LLC generally or the assets of any other series. The | | | | of formation or to wait for it to be filed with the |
| assets of a specific series are protected from | | | | Delaware Secretary of State. The change can be |
| enforcement action against the assets of the LLC | | | | made in minutes in his own office. |
| itself or against the assets of any other series if | | | | Because of the unique aspects of a single legal entity |
| certain basic rules are met: | | | | with multiple distinct cells, there are many other |
| - The LLC agreement provides for the establishment | | | | potential uses. For example, suppose that a business |
| of one or more series | | | | wants to acquire a single license that expressly |
| - Separate records are maintained for each series and | | | | provides that it cannot be sublicensed to any third |
| its assets are accounted for separately from the other | | | | party, even a subsidiary of the licensee. Since the |
| assets of the LLC or any other series (and the LLC | | | | series are all simply "cells" of one Delaware Series |
| agreement so requires such separation) | | | | LLC and not separate legal entities, the company |
| - Notice of such limitation of liability is set forth in the | | | | should be able to share the license among its various |
| LLC's certificate of formation | | | | series without violating the terms of the license. Each |
| How Can a Delaware Series LLC be Used? | | | | individual business would be able to use the license but |
| A hallmark of the LLC is its flexibility. A Delaware | | | | still keep its liabilities separate. |
| Series LLC greatly extends that flexibility to allow the | | | | While real estate ownership has been one of the most |
| creation of separate cells within the LLC to accomplish | | | | frequent applications for a Delaware Series LLC, it is |
| diverse business objectives. Each of the series in a | | | | easy to see potential uses for an entity with its special |
| Delaware Series LLC can operate independently of | | | | features: |
| the LLC itself in general and any other series. | | | | - An owner of a fleet of taxicabs could set up each |
| The primary advantage of a Delaware Series LLC is | | | | cab and its driver as a separate series |
| that it saves the cost of forming multiple limited liability | | | | - An owner of a chain of drycleaners could set up |
| companies to achieve the same goals. For example, if | | | | each store as a separate series |
| a real estate investor owns 20 separate properties | | | | - A touring theater company could set up each |
| and wants to insulate each property from the liabilities | | | | engagement as a separate series |
| of each other property, he could set up 20 different | | | | As long as the separate accounting and other |
| limited liability companies, paying a separate filing fee | | | | requirements are met, the potential uses of the series |
| for each LLC, or he can set up one Delaware Series | | | | are virtually endless. |