A Pass Through Entity Entity is a business structure—such as a partnership, LLC (in many cases), or S corporation—where income and losses generally “pass through” to owners and are taxed at the owner level rather than being taxed at the entity level. In fund and holding-company structuring, Pass Through Entity status can be tax-efficient, but Pass Through Entity considerations may conflict with the preferences of certain institutional investors or cross-border stakeholders.
Ryan RobertsStartup Lawyer
Ryan Roberts is a startup lawyer with more than two decades of experience advising on venture financings and M&A transactions totaling more than $1 billion. He is the author of the Amazon bestselling startup law book Acceleration.
