Product Description

Recent updates:

• Update: March 2025

  Dear Subscriber:

  Thank you for updating your library with the 2025 edition of A Practical Guide to Massachusetts Limited Liability Companies . This latest product brings updated resources within your immediate reach—for fast, accurate, and practical answers to your questions.

  Highlights from the issues addressed in this edition include

  • tax classification of limited liability companies (LLCs) that were formed under the laws of foreign jurisdictions;

  • taxation of single-member and multimember LLCs;

  • a special rule applied when one member of a two-member LLC purchases the entire interest of the other member;

  • guidance on the application of a U.S. Supreme Court decision— Connelly v. United States , 144 S. Ct. 1406 (2024)—holding that company-owned life insurance acquired to fund a shareholder redemption increases the company's fair market value for estate tax purposes (the decision involved a corporation but would apply to an LLC as well); and

  • details on methods of paying filing fees to the Office of the Secretary of the Commonwealth and procedures for the issuance of certificates to LLCs.

  The appendix to A Practical Guide to Massachusetts Limited Liability Companies contains several LLC-related resources that provide alternative formats and further analysis for readers seeking to supplement their reading of the main text. For the 2025 edition, MCLE has appended two additional articles:

  • an outline by Kelly Dutremble and Josh French highlighting the issues faced in organizing, operating, and terminating an LLC and

  • a detailed article by Jay Darby on launching and operating a limited partnership, with guidance on converting an existing business entity to an LLC and on choice of entity, including the advantages and disadvantages of operating as an LLC.

  We trust you will find this latest version of A Practical Guide to Massachusetts Limited Liability Companies an invaluable resource for your busy practice.

  Cordially,

  MCLE Press

Table of Contents

Chapter 01 expand

Introduction

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Lawrence W. Vernaglia, Esq., Foley & Lardner LLP

Chapter 02 expand

Payment and Reimbursement for Health-Care Services

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Kyle Faget, Esq., Foley & Lardner LLP
Zachary J. Sher, Esq., Foley & Lardner LLP
Lawrence W. Vernaglia, Esq., Foley & Lardner LLP

Exhibit 2A

- Provider Types and Services Covered by MassHealth Buy Form

Chapter 03 expand

State and Federal Administrative Agencies Regulating Health-Care Providers and Payors

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Olivia K. Benjamin, Foley & Lardner LLP
Jessa Boubker, Foley & Lardner LLP
Lawrence W. Vernaglia, Esq., Foley & Lardner LLP

Chapter 04 expand

Hospital Law Basics

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Adria E. Warren, Esq., Foley & Lardner LLP

Chapter 05 expand

Representing Physicians and Other Practitioners

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William M. Mandell, Esq., Pierce & Mandell, PC

Chapter 06 expand

Postacute Care: Skilled Nursing, Assisted Living, Hospice, and Home Health

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Patricia Noyes-Corrigan, Esq., Gargiulo / Rudnick LLP

Chapter 07 expand

Fundamentals of Managed Care

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Michele M. Garvin, Esq., Boston Children's Hospital
Lauren Sparks, Esq.,
Katherine M. Sullivan, Esq.,
Benjamin Wilson, Esq., Ropes & Gray LLP

Chapter 08 expand

Federal and State Enforcement

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Angela J. Benoit, Esq., Duane Morris LLP
David S. Schumacher, Esq., Hooper, Lundy & Bookman, PC

Chapter 09 expand

HIPAA and HITECH

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Laura L. Ferguson, Esq., Locke Lord LLP
David S. Szabo, Esq., Locke Lord LLP

Exhibit 9A

- HIPAA Standards and Transactions Buy Form

Chapter 10 expand

Biomedical Research

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Jessa Boubker, Foley & Lardner LLP

Chapter 11 expand

Patients’ Rights

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Joshua L. Abrams, Esq., Partners HeathCare Systems, Inc.
Angela J. Benoit, Esq., Duane Morris LLP
Diane B. Moes, Esq.,

Exhibit 11A

- G.L. c. 111, § 70E: Patients’ and Residents’ Rights Buy Form

Chapter 12 expand

The Emergency Medical Treatment and Labor Act

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Olivia K. Benjamin, Foley & Lardner LLP
Jessa Boubker, Foley & Lardner LLP
Alan H. Einhorn, Esq., Foley & Lardner LLP

Exhibit 12A

- Selected EMTALA Authorities and Resources Buy Form

Chapter 13 expand

Telehealth

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Ryan J. Cuthbertson, Esq., Hooper, Lundy & Bookman, PC
Amy M. Joseph, Esq., Orrick Herrington & Sutcliffe LLP
Jeremy D. Sherer, Esq., Orrick Herrington & Sutcliffe LLP

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