58) Philip and Deborah form an LLC. Philip contributes $50,000 capital, and Deborah
contributes $75,000 capital. They do not have an agreement as to how profits are to be shared. If
the LLC makes $100,000 profit in its first year, how will the profit be divided among the
members?
A) Philip gets $30,000 and Deborah gets $70,000.
B) Philip gets $50,000 and Deborah gets $50,000.
C) Philip gets $25,000 and Deborah gets $75,000.
D) Philip gets $35,000 and Deborah gets $65,000.
59) Gerard and Tony organize an LLC by investing $55,000 and $45,000 respectively. The
operating agreement states that profits are to be shared in the ratio of 55:45 between Gerard and
Tony and makes no mention of sharing losses. The LLC incurs a loss of $100,000 in its first
year. How is this loss shared?
A) Both Gerard and Tony have to pay $50,000 each.
B) Gerard pays $55,000 while Tony pays $45,000.
C) Gerard pays $45,000 while Tony pays $55,000.
D) Gerard and Tony are not liable for the losses of the LLC.
60) Which of the following best defines the term distributional interest?
A) the ratio in which profit is distributed among members of an LLC
B) the process of distributing profits or losses according the capital investment of the member
C) the constitution of management of the LLC based on the extent of each member’s financial
investment
D) a member’s ownership interest in an LLC that entitles the member to receive distributions of
money and property from the LLC
61) A member’s ownership interest in an LLC is called a ________.
A) certificate of interest
B) distributional interest
C) collateral interest
D) creditor’s interest