Which of the following statements regarding limited liability companies is true?

A. Just like an S corporation, an LLC member's share of ordinary income is not subject to self-employment taxes.
B. Because LLCs are a relatively new organizational form, many tax questions concerning their operation have yet to be resolved.
C. Just like an S corporation, an LLC is restricted to 100 members.
D. Just like a limited partnership, only LLC members who are not actively involved in the entity's business activities have limited liability for the LLC's debts.


Answer: B

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