Looking for web resources on this type of entity; particularly tax aspects.

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Here's a wee bit of LLC commentary from a 1997 IRS meeting: http://www.benefitslink.com/reish/articles...7.national.html

Nell Hennessy answered one COBRA question about LLCs in the merger and acquisition context: http://www.benefitslink.com/benefits-bin/q...base=qa_m_and_a