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For the redistribution of this material over electronic networks so long as this item is redistributed in full and with appropriate credit given to the author and copyright holder. All other rights reserved. INVITED PAPER The Impact of LLCs on Cooperatives: Bane, Boon, or Non-Event? DonaldA. Frederick In recent years, every state has enacted laws enabling businesses to operate in a new form known as the limited liability company (LLC). Recent changes in the way the Internal Revenue Service (.

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