TELESEMINAR: Techniques and Traps for Merging Unincorporated Entities - A National Perspective

Many businesses are operated as partnerships or as LLCs. Familiar techniques for combining the assets and ownership of incorporated entities C and S Corps fail or produce unintended consequences when used to transfer the assets of, or ownership interests in, far more flexible partnerships and LLCs.

http://www.isba.org/cle/2013/03/28/techniquesandtraps