B4. Price and Quint are starting a small machine shop—Riverside Boat Repair—and are
considering whether to organize the business as a limited liability partnership. This
form
a. does not limit its owners’ personal liability for business debts.
b. limits its owners’ personal liability for business obligations.
c. obviates the need to obtain insurance for business liability risks.
d. requires three partners to accept liability for potential risks.
Fact Pattern 43-B1 (Questions B5–B6 apply)
Jordan and Kacy own and operate Safety Tables, a small-business enterprise that sells
adjustable tables that allow workers to safely work with large, heavy, or oddly shaped
objects. The enterprise does not pay taxes on its profits, but distributes them to Jordan and
Kacy who pay taxes on these amounts as their individual income. Jordan and Kacy’s personal
liability for Safety Tables’s debts and obligations is limited.
B5. Refer to Fact Pattern 43-B1. Safety Tables is
a. a corporation.
b. a general partnership.
c. a limited liability company.
d. a sole proprietorship.
B6. Refer to Fact Pattern 43-B1. Safety Tables is exempt from legal requirements that
relate to
a. health and environmental permits.
b. zoning and building codes.
c. import/export regulations.
d. none of the choices.