Inkampani eXananelwe uxanduva Inkampani

Ukuqala kweshishini kunye neenkonzo zokukhusela iiasethi zobuqu.

Dityaniswa

Inkampani eXananelwe uxanduva Inkampani

Inkampani ethwala uxanduva, okanye i-LLC ngumbutho weshishini ovumela unyango oluthile lwentlawulo, kunye nokukhuselwa koxanduva lomntu, "kumalungu" abandakanyekayo. Kubalulekile ukuba uqaphele ukuba ulwakhiwo kunye nenqanaba lingahluka ukusuka kurhulumente ukuya kurhulumente ukuze kuthathelwe ingqalelo ngokupheleleyo kwimithetho yelizwe apho i-LLC iyakwenziwa khona kubalulekile.

I-LLC njengemodeli yesakhiwo seshishini ivumela abanini zininzi, okanye "Amalungu," kunye "neLungu eliLawulayo," ukonwabela uxanduva olulinganiselweyo. ILungu eliLawulayo ngokwesiqhelo liyintloko yenhlangano kwaye linoxanduva lolawulo lwayo. Inzuzo okanye ilahleko zombutho weshishini zidlula ngokuthe ngqo kwimbuyekezo yelungu yengeniso yelungu (IFom 1040 ye-IRS). I-LLC ifaka iFom 1065, emva koko idwelise ilungu ngalinye kwinzuzo ehlawulelwa irhafu kwi-IRS Form K-1. Inzuzo epheleleyo ye-LLC ayithathwa njengengeniso efunyenwe ngaMalungu (nangona inokuba yeLungu eliLawulayo njengonyango olukhethekileyo "lwenzuzo" - jonga ngezantsi), kwaye ngenxa yoko ayixhomekeki kwirhafu yokuzenzela.

Izibonelelo ze-LLC

  • I-LLC ivumela inani elingenamda laMalungu; Nangona kunjalo, ukuba i-LLC inomnini omnye (iLungu), iyakuhlawuliswa irhafu njengobunini bayo.
  • I-LLC ivumela "ulwabiwo olukhethekileyo" lwenzuzo – ukwahlulwa okungalinganiyo kwenzuzo kunye nelahleko (kwiipesenti ezahlukeneyo kunepesenti yobunini bazo). Oku kuthetha ukuba amaLungu angazonwabela izibonelelo zokufumana inzuzo (kunye nokubhala ilahleko) ngaphezulu kwepesenti yobunini babo.
  • Amalungu axhamla uxanduva olulinganiselweyo, oko kuthetha ukuba bakhuselwe buqu kulo naliphi na uxanduva lwe-LLC kunye nezigwebo eziyimpumelelo, kunye nakwi-LLC uqobo.
  • Ilungu elilawulayo isabelo senzuzo sithathwa njengengeniso efumanekileyo kuba iLungu eliLawulayo lithathwa njengomnini osebenzayo-ke ngoko lilungele iLungu eliLawulayo kunyango olukhethekileyo "lomvuzo".
  • Isabelo samaLungu senzuzo esezantsi ("net") yenzuzo ye-LLC ayijongwa njengengeniso efumanekileyo, kwaye ke ayixhomekekanga kwirhafu yokuziqesha.
  • Amalungu ayahlawulwa ngokusebenzisa ulwabiwo lwenzuzo okanye iintlawulo eziqinisekisiweyo. Ulwabiwo lwenzuzo luvumela ilungu ngalinye ukuba lihlawule ngokwalo ngokubhala nje itsheki – ngalo lonke ixesha befuna imali (ukuba ishishini linemali ekhoyo). Iintlawulo eziqinisekisiweyo zimele umvuzo kumalungu, ngaloo ndlela bewenza afaneleke ukuba axhamle izibonelelo "zerhafu" ezithandwe yirhafu.
  • ILungu eliLawulayo le-LLC linokutsala iipesenti eziyi-100 ze-inshurensi yezempilo ayihlawulayo, ukuya kuthi ga kwinqanaba lesabelo sabo se-pro-rata senzuzo ye-LLC, kuba inzuzo ithathwa njengengeniso. Qaphela: Ukuba ilungu lifumene umvuzo, liya kulungela.
  • Umbutho unokuba lilungu le-LLC. Oku kukuvumela ukuba wenze inqanaba elongezelelekileyo lobunini, eliyilelwe ukudala iziko elinokunika "isibonelelo semveli" njengezicwangciso zomhlala-phantsi kunye nenqanaba elongezelelweyo lokhuselo kwityala.
  • NjengeLungu, unakho ukufaka igalelo kwinkunzi okanye ezinye izinto kwi-LLC, okanye ubolekise imali ye-LLC yokubeka iidola okanye ixabiso kwishishini. Ungakhupha iidola ngokukhupha intlawulo yemali mboleko yakho (kunye nenzala), ukuhanjiswa kwenzuzo okanye intlawulo eqinisekisiweyo. Ukuba naliphi na ilungu liyasweleka, i-LLC inokuqhubeka nokubakho-ngokuxhomekeke kwivoti evumayo ngamalungu onke aseleyo.

Izinto ezingalunganga kwi-LLC

  • Isabelo selungu ngalinye se-pro-rata senzuzo simele ingeniso erhafelwayo-nokuba isabelo selungu senzuzo sihanjiswa kuye.
  • Isabelo seLungu eliLawulayo senzuzo esezantsi ye-LLC ithathwa njengengeniso efumanekileyo, kwaye ngenxa yoko ixhomekeke kwirhafu yokuziqesha.
  • Isabelo saMalungu senzuzo esezantsi asiqwalaselwa njengengeniso ngenxa yokuba amaLungu athathwa njengabanini abangasebenziyo; ke ngoko, amaLungu akalufanelekeli unyango olukhethekileyo oluthandwa yirhafu.
  • Njengelungu le-LLC, awuvumelekanga ukuba uzihlawule umvuzo.

Ukongeza, i-LLC yabelana ngezibonelelo ezimbalwa ngaphezulu kolunye ulwakhiwo lweshishini- umzekelo, ngelixa isahluko esincinci se- "S" sinokuvumela uninzi lokhuseleko olufanayo kunye neendawo zokuhambisa iiasethi, banqunyelwe kwi-75 "stockholders", kwaye akukho namnye Aba banini-sitokhwe banokuba ngohlobo lweQumrhu okanye i-IRA's (ngokuchaseneyo ngqo ne-LLC evumela iiNkampani "njengamalungu") -ukunciphisa umda kolu khetho kwimibutho emincinci okanye ukunyanzela ukubuyiselwa okanye ukuthengwa kwabanini-sitokhwe kuloo mibutho inqwenela ukuguqula .

Esona sizathu siphambili soQeqesho lwe-LLC okanye umbutho weNkampani yeTyala eliThintelweyo kukukhusela ityala, ukuthembeka, ukonga irhafu, izibonelelo zomsebenzi ezinokutsalwa, ukukhuselwa kwempahla, ukungaziwa, ukukhululeka kokunyusa imali, ukudala iqumrhu elisemthethweni elikhuselweyo lomntu, ukwenza i-LLC kubanzi Uluhlu lwamagunya angaphaya kwelobunini babanini, isibonelelo senkundla yamabango amancinci, uxanduva olwahlukileyo lwamatyala eenkampani, kunye nexesha elingapheliyo. Emva kokufakwa kwe-LLC Formation okanye kwi-LLC udala umntu owahlukileyo osemthethweni. Ungumnini zabelo. Unokulawula iqumrhu. Nangona kunjalo, xa ishishini lakho libanjelwa ungakhuselwa ekumangalelweni ngokwakho emva kokwenza i-LLC okanye i-LLC Formation.

Ukunciphisa uxanduva lomntu

Xa usenza ukubandakanywa kwe-LLC okanye kwe-LLC wenza umntu owahlukileyo kulowo okanye ungumnini wakhe. Ke ngoko, xa kusenziwa i-LLC okanye i-LLC Incorporation yakho ibanjelwa, kukho izibonelelo emthethweni zokukhusela abanini (amalungu) kunye nabaphathi kuxanduva lomntu. Nje ukuba wenze ishishini noluntu okanye ube nomsebenzi omnye, uvulelekile ekubeni uxanduva olusemthethweni. Unyaka emva konyaka kukho amawaka ethu aphulukana phantse nayo yonke into esinayo ngenxa yoxanduva lwethu namashishini ethu angahlanganiswanga. Ukongeza, kanye emva koQeqesho lwe-LLC kubalulekile ukuba ishishini lakho lilandele izinto ezithile, ezilula, ukuze libukeke kwaye lisebenze njengeziko elisemthethweni elahlukileyo. Umntu unokwandisa olu khuseleko lwamatyala nangakumbi nge series I-LLC, eyinkampani enye enamatyala ahlukeneyo emingxunya.

Ukwenza iinzuzo zeRhafu ye-LLC

Zininzi izaphulelo zerhafu ezikhoyo emva kokwenza i-LLC kunamashishini angengawo ama-LLC. Imizekelo embalwa yezibonelelo onokuyonwabela xa usenza iNkampani enamatyala aMiselweyo ibandakanya iindleko zonyango, isicwangciso sempesheni, uhambo lweshishini kunye nokuzonwabisa. Kuxelwe ukuba iqela elinepesenti ephezulu yophicotho lwerhafu lelona libandakanya iShedyuli "C" ifom efayilishwe ngabantu abazisebenzelayo. Ixabiso lokuphicothwa kweNkampani ye-LLC liphantsi kakhulu kunalowo uzisebenzelayo. Unokuba ngumnini kwaye uqeshwe yi-LLC Incorporation yakho ngaxeshanye, ke, ukushenxisa iShedyuli "C" yokuziqesha ngokwakho kuluhlu lwakho lwamaxwebhu erhafu e-IRS. I-IRS ibonakala inika unyango olukhethwayo emva kokwenza i-LLC kunye ne-LLC Formation malunga nokuncitshiswa kwerhafu.

IziBonelelo zabaSebenzi eziXhuzulwayo

Xa usenza i-LLC ungabonelela kuluhlu olubanzi lokutsalwa kwerhafu wena kunye nabasebenzi bakho. Nokuba umntu owenza i-LLC okanye i-LLC yokubandakanywa unokuzonwabela izibonelelo ezirhafelwayo ezinje ngokuncitshiswa kwe-inshurensi yezempilo, ukuncitshiswa kohambo, ukuncitshiswa kwemoto, ukuncitshiswa kokonwaba, izibonelelo zolonwabo kunye nezinye ezininzi. Esinye sezona zibonelelo zichanekileyo sisicwangciso sepenshini okanye i-401K. Imali ebekwe kwisicwangciso sepenshoni esime kakuhle iyatsalwa kwirhafu kwaye iimali zikhula ngaphandle kwirhafu yomhlala phantsi. Ezi zibonelelo zingekahlawulwa zizodwa zinokuhlawula ukwenza i-LLC okanye i-LLC Formation amaxesha amaninzi ngaphezulu.

Ii-LLCs kunye noKhuseleko lweeaseti

Umgwebo uvela kolunye kumacala amabini: ishishini okanye ubuqu. Xa ishishini lakho limangalelwa - umntu otyibilika aze awe kwindawo yakho yeshishini, angene engozini yemoto ngexesha lomsebenzi, umzekelo - kukho izibonelelo emthethweni ukuze nokuba ukwenza i-LLC okanye i-LLC Corporation ikukhusele ekumangalelweni ngokobuqu. Nangona kunjalo, xa umangalelwa ngokobuqu - ungena engozini yemoto ngexesha leeyure ezingasebenziyo kwaye ubekw 'ityala ngaphezulu kwe-inshurensi yakho, umzekelo, iFoming ye-LLC okanye i-LLC Formation inokubonelela ngokhuseleko olungcono. Ukwenza i-LLC kunamalungu. Ukudityaniswa kwe-LLC kunabanini zabelo. Umthetho wequmrhu uvumela isitokhwe sakho sithathwe kwityala lomntu. Ngokuchaseneyo, kukho izibonelelo emthethweni ezinokuthi xa ubanjelwa ubuqu, ubulungu bakho kwi-LLC yakho bunokukhuselwa ekubeni bususwe kuwe. Esi sesinye sezizathu zokuba ukwenza i-LLC kuye kwaba lolona khetho ludumileyo lwee-asethi ezinjengezindlu nomhlaba.

Ii-LLC kunye nokuNgaziwa

Ukuba ne-asethi egameni lakho, njengeshishini, ipropathi yotyalo-mali okanye imoto, kubonelela ngokujoliswa ngokulula kulowo wenza uphando lweeasethi. Ngaphambi kokuqalisa ityala, kuqhelekile ukuba igqwetha lenze ukukhangela iiasethi. Ukuba akukho asethi inokufumaneka ngegama lakho oku kunganciphisa ithuba lokuba kulandelwe isimangalo. Ukubeka iiasethi egameni lokuQulunqwa kwe-LLC kunye neeNkampani ezinamatyala aMda kunokubonelela ngengubo yabucala phakathi kwakho nabo bacinga ukuthathelwa amanyathelo asemthethweni. Olu bucala luyaphuculwa xa kudweliswa abaphathi "abatyunjiweyo". NgeeNkampani eziNgenisiweyo zeNgcaciso yeNkonzo yaBucala, ugcina ubunini kunye nolawulo lwenkampani yakho. Nangona kunjalo, ukhetha abameli beeNkampani eziHlanganisiweyo (abangenalo ulawulo okanye ubunini beFom yakho ye-LLC) ukuba badweliswe kwiirekhodi zikarhulumente.

Ukunyusa imali

Kukho umthombo omkhulu wemali efumanekayo kwiNkampani ye-LLC kunye noQeqesho lwe-LLC kunakwintsebenziswano okanye kubunini bezinto. Kuba ukwenza i-LLC kwahlukile kubanini, abantu bathambekele ekuzimiseleni ngakumbi ukutyala imali ngaphandle kokwamkela uxanduva okanye uxanduva kwishishini lenkampani. Uluhlu lweForbes 400 lwabantu abazizityebi baseMelika bazele ngabantu ababambe ipesenti ephezulu kakhulu yobutyebi babo ngobunini beenkampani abaziqalileyo. Uninzi lwamashishini obunini-proprietorship okanye amashishini obambiswano athengiswa kube kanye okanye kabini kumvuzo wonyaka. Ngelixa iinkampani ezininzi zixabiswa phakathi kwama-12 ukuya kuma-25 amaxesha omvuzo wonyaka okanye nangaphezulu.

Ukwahlula imeko yeQumrhu elisemthethweni

Kungenxa yokuba wena kunye nokufakwa kwakho kwi-LLC zizinto ezibini ezahlukileyo zomthetho, amatyala aziswe ngokuchasene nenkampani yakho akufuneki akuchaphazele. Xa iNkampani yeTyala lakho eliMiselweyo iboleka imali, kukho amanyathelo anokuthi ungabi naxanduva lokuhlawula ityala. Ukwenza i-LLC kuhlala emva kobomi bomnini. Nangona kunjalo, ubunini bodwa buyayeka ukubakho emva kobomi bomnini.

Uluhlu olubanzi lwaMandla

Ukwenza i-LLC kunokubandakanya nayiphi na into esemthethweni, kubandakanya, kodwa kungaphelelanga koku kulandelayo:

  • Ukwenza i-LLC inamandla okubamba, ukuthenga kunye nokuhambisa ipropathi yokwenyani kunye nepropathi yakho kunye nokuboleka imali okanye ukuqeshisa ngayo nayiphi na indawo yokwenene kunye neyakho kunye nokugunyaziswa kwayo. Ukufakwa kwe-LLC kunamandla okubamba iipropathi zokwenyani kunye nezobuqu kulo naliphi na ilizwe, ummandla okanye ilizwe.
  • Unamandla okwenza izivumelwano.
  • Zinokubakho ngokuqhubekekayo, kwanasemva kokubhubha komnini (wabanini).
  • Inamagunya okuboleka imali xa kufuneka kuthengiselwano lweshishini layo, okanye ekusebenziseni amalungelo enkampani, amalungelo okanye iifranchise, okanye nayiphi na injongo esemthethweni yokwenziwa kwayo.
  • Ukwenza i-LLC kunye ne-LLC Formation kunokukhupha iibhondi, amanqaku ezithembiso, amatyala otshintshiselwano, amatyala, kunye nezinye izibophelelo kunye nobungqina bamatyala, ahlawulwa ngexesha okanye amaxesha athile, okanye ahlawulwe xa kusenzeka umsitho okanye iminyhadala echaziweyo. isibambiso, isibambiso okanye enye into, okanye ayikhuselekanga, yemali ebolekiweyo, okanye intlawulo yepropathi ethengiweyo, okanye efunyenwe, okanye nayiphi na into esemthethweni.
  • Ukubandakanywa kwe-LLC kunye ne-LLC kunamandla okumangalela kwaye ubekw 'ityala kuyo nayiphi na inkundla yomthetho okanye ulingano.
  • Unamagunya okuqesha loo magosa kunye neearhente njengoko imicimbi yenkampani ifuna njalo, kwaye ibavumele ukuba bafumane imbuyekezo efanelekileyo.
  • Ngaba unalo igunya lokwenza isivumelwano sokusebenza esingahambelaniyo nomgaqo-siseko okanye imithetho yase-United States, okanye kaRhulumente apho i-LLC yenziwa khona, kulawulo, ukulawulwa kunye noorhulumente kwimicimbi yayo kunye nepropathi, ukuhanjiswa kwesitokhwe sayo, intengiselwano yeshishini layo, kunye nokubizwa nokubanjwa kweentlanganiso zabanini bayo.
  • Unamandla okuphelisa nokuzinyibilikisa, okanye onzakele okanye onyibilike.
  • Unamandla okwamkela nokusebenzisa itywina lenkampani okanye isitampu, kwaye utshintshe okufanayo kulonwabo.
  • Unamandla okuqinisekisa, ukuthenga, ukubamba, ukuthengisa, ukwabela, ukuhambisa, ukubambisa, ukubambisa okanye ngenye indlela ukulahla iiyunithi zobulungu, okanye naziphi na iibhondi, ukhuseleko okanye ubungqina betyala elenziwe yiyo nayiphi na enye inkampani, ngelixa abanini bayo iiyunithi, iibhondi, ukhuseleko okanye ubungqina bamatyala, ukusebenzisa onke amalungelo, amandla kunye namalungelo obunini, kubandakanya nelungelo lokuvota, ukuba likho.
  • Inamagunya okuthenga, ukubamba, ukuthengisa nokudlulisa iiyunithi zobulungu bayo, kwaye isebenzise imali yayo, intsalela yenkunzi, intsalela, okanye enye ipropathi okanye ingxowa mali.
  • Unamandla okuqhuba ishishini, uneofisi enye okanye ezingaphezulu, kwaye ubambe, athenge, abambise ngempahla kwaye ahambise ipropathi yokwenyani kunye neyakho nakweyiphi na imimandla, imimandla, izinto kunye nokuxhomekeka eUnited States, kwiSithili saseColumbia, nakweliphi na ilizwe langaphandle amazwe njengoko kuvunyelwe ngumthetho.
  • Unamandla okwenza konke nayo yonke into eyimfuneko nefanelekileyo ekufezekiseni izinto ezichazwe kwisiqinisekiso sayo okanye kumanqaku ombutho, okanye nakuphi na ukulungiswa kwawo, okanye okuyimfuneko okanye okuhambelana nokukhuselwa kunye nokuxhamla kwi-LLC, kwaye, ngokubanzi, Qhubeka nalo naliphi na ishishini elisemthethweni eliyimfuneko okanye elibandakanyekayo ekufezekisweni kwezinto ze-LLC, nokuba ingaba elo shishini liyafana na ngokwemvelo kwizinto ezichazwe kwisiqinisekiso okanye kumanqaku ombutho wenkampani, okanye nakuphi na ukulungiswa kwayo.
  • Unamandla okwenza iminikelo kwintlalontle yoluntu okanye isisa, iinjongo zesayensi okanye zemfundo.
  • Unamandla okungena kubuhlakani, ngokubanzi okanye umda, okanye indibaniselwano, ngokunxulumene nayo nayiphi na imisebenzi esemthethweni, njengoko kunokuvunyelwa ngumthetho.

INkundla yamangalo amancinci

Inkampani eyiTyala eliThintelweyo ingathumela umphathi, igosa, umlawuli okanye umqeshwa ukuba ayimele inkampani kwiinkundla zamabango ezincinci. Ngokungafaniyo nokuba ngumnini wedwa, oku kungalikhulula ixesha lomniniyo lokuqhuba ishishini ngelixa abasebenzi bekhathalela imicimbi yezomthetho.

Ulwahlulo olwahlukileyo lwamatyala amanyeneyo

Ukwenza i-LLC kunye ne-LLC Formation kwahlukile kwabo bangabanini bayo. Ukuba inkampani ilahlekelwe ngumthetho okanye inetyala elingenakuhlawula, ukwenza i-LLC okanye iFomation ye-LLC yona inoxanduva. Inkampani eLinganisiweyo yoTyala inokubonelela ngekhuselo elomeleleyo lokukhusela iiasethi zamalungu kunye nabaphathi. Ngokwahlukileyo, ngobunini babanini okanye ubuhlakani, abanini banokuphulukana neeasethi zabo kwishishini lokumangalela. Ukuba amalungu kunye / okanye abaphathi bawaqinisekisile ngokwabo amatyala endibaniselwano, ewe, banokuba noxanduva. Ukongeza, ukwenza i-LLC kufuneka kusekwe kwaye kusebenze ngokufanelekileyo ukuze ikhaka elisemthethweni lihlale endaweni. Kokhuseleko oluphezulu, kububulumko ngokusemthethweni ukuphatha i-LLC Corporation njengeziko elisemthethweni elahlukileyo. Umzekelo, kubalulekile ukuhlawula iindleko zenkampani ngemali yenkampani (okanye uqiniseke ukuba inkampani ikubuyisela kwangoko iindleko zeshishini ukuba uzihlawule ngokwakho). Kwelinye icala, awuyi kuhlawula ityala lakho lombane ngemali yenkampani. Endaweni yokuba inkampani ikubhatalele umvuzo ovela kwinkampani ejonga iakhawunti (eyokuncitshiswa kwerhafu kwinkampani). Ufaka umvuzo wakho wokutshekisha kwiakhawunti yakho yokutshekisha kwaye usebenzise ezo mali ukuhlawula ityala lakho lombane.

Olunye ulwazi

Ndidinga amalungu amabini?

Amazwe amaninzi avumela ukwenziwa kwee-LLC zamalungu elinye. Amanye amazwe afuna amalungu amabini okanye nangaphezulu. Kubalulekile ukuba ukhumbule ukuba i-IRS inokufaka uxanduva lokuhlawula irhafu eyahlukeneyo kwi-LLC enelungu elinye kuphela (elirhafelwayo njengequmrhu okanye elingahoywanga ngeenjongo zerhafu) kunokuba lisenza kwi-LLC enamalungu angaphezu kwelinye (irhafu njengentsebenziswano ngokungagqibekanga ).

Ngaba kufuneka ndibambe iintlanganiso ze-LLC?

Kumazwe amaninzi, i-LLC ayinyanzelekanga ukuba ibambe iintlanganiso zamalungu / zabaphathi ezilula ukuze kugcinwe ukhuseleko olunikezwe uxanduva njengoko kufunwa ngamagosa / abalawuli kunye nabanini zabelo kwimibutho. Umzekelo, iCarlifonia ayifuni ntlanganiso yamalungu / yabaphathi ngaphandle kokuba amaNqaku oMbutho we-LLC azifuna ngokukodwa

Ngubani ovota kwi-LLC?

Kwiimeko ezininzi, amalungelo okuvota ayalingana nepesenti yobulungu ("ubunini"). Nangona kunjalo, amanqaku ombutho okanye isivumelwano sokusebenza sinokuseka iseti eyahlukileyo yamalungelo okuvota

Ndingathengisa iZabelo zamaLungu?

Ngokwesiqhelo, izabelo zamalungu zinokuthengiswa kuphela emva kokuvunywa kwamalungu abambe uninzi lomdla, ngaphandle kokuba kuchazwe ngenye indlela ngamanqaku ombutho okanye isivumelwano sokusebenza ..

Ihlala ixesha elingakanani i-LLC?

Amazwe amaninzi ngoku avumela i-LLC ukuba ibekho ngonaphakade. Kwii-LLC zangaphambili bekufuneka ukuba zibonelele ngomhla oza kuphela ubukho be-LLC. Kwiimeko ezininzi, ngaphandle kokuba kubonelelwe ngenye indlela kumanqaku ombutho okanye isivumelwano esibhaliweyo sokusebenza, i-LLC iyanqunyanyiswa xa kusweleka, kurhoxa, kurhoxa, okanye kubhanga ilungu, ngaphandle kwezinye izinto.

Ndidinga isiVumelwano sokuSebenza?

Ewe, ukugqiba ukugqitywa kwe-LLC kubandakanya ukuyilwa kwesiVumelwano sokuSebenza. Isivumelwano sokuSebenza kufuneka senziwe, nokuba kungaphambi okanye ngqo emva kokugcwaliswa kweNqaku loMbutho. Isivumelwano sokuSebenza sinokuba ngomlomo okanye sibhalwe.

Nguwuphi umsebenzi wephepha ofunekayo ukuze wenze i-LLC?

Amanqaku oMbutho kufuneka abhalwe ngokusemthethweni aze afayilishwe kwi-ofisi karhulumente. Imirhumo yokuqala kufuneka ihlawulwe ngeli xesha.

Zithini iziphene ze-LLC?

Akukho kuqhubeka kunokuthenjwa. Ukuba ilungu ligxothiwe, liswelekile, likhubazekile okanye liyarhoxa, i-LLC iyachithwa ngaphandle kokuba amaNqaku oMbutho okanye isiVumelwano esiSebenzayo sithetha ngenye indlela. Xa i-LLC isenziwa, amanye amazwe afuna ukuba kubhalwe umhla wokupheliswa kwe-LLC. Kwelinye icala, iqumrhu liya kuqhubeka ukubakho njengeziko kwimeko yokusweleka, ukukhubazeka okanye ukugxothwa komlawuli (okanye) kwamagosa. Kukho iphepha elininzi elibandakanyekayo kwi-LLC yendalo. Iinkampani ezihlanganisiweyo ziyazingca ngokwenza le nkqubo ikhawuleze kwaye isebenze ngokufanelekileyo. Ukuba ucinga nge-LLC, nceda unxibelelane nabahlobo bethu ukuze uxoxe ngendlela esinokukunceda ngayo.

Ndimele ndenze liphi ilizwe kwi-LLC yam

Lo ngumbuzo obaluleke kakhulu ophethe uqwalaselo ngononophelo lwezinto ezininzi. Ngelixa kunganyanzelekanga ukuba ubandakanye kwindawo ohlala kuyo, kuya kufuneka uthathele ingqalelo izinto ezinje ngokuhlalutya iindleko zokubandakanya umbutho welinye ilizwe okanye i-LLC kwelinye ilizwe, indawo ekuyo izibonelelo zakho, ukuba zikhona, kunye noqwalaselo olucokisekileyo lwento Izibonelelo ezibandakanya imeko engeyiyo eyakho enokubonelela ngayo.

Imirhumo, imimiselo kunye nemithetho yolawulo lweshishini iyahluka ngokwamazwe ngurhulumente, njengamalungelo kunye namalungelo abelwe amalungu, amalungu alawulayo, abalawuli kunye neebhodi. Ilula ngokulula kwaye iindleko ezininzi ziyasebenza ukwenza i-LLC kwimeko yakho yasekhaya okanye kwimeko yokuhlala, ngakumbi ukuba i-LLC yakho iya kuthi iqhube ishishini kwimeko enye. Ukwenza i-LLC kwimeko yakho yasekhaya kuya kunciphisa inani lokugcwalisa kwaye ungahambisi i-LLC kwiimfuno zokufayilisha zangaphandle kunye nemirhumo. Nangona kunjalo, kukho izibonelelo zokwenyani, kuxhomekeka kuhlobo lweshishini ocinga ukuliqhuba kunye neemeko zerhafu onqwenela ukuzisebenzisa, xa ubandakanya kwamanye amazwe anje ngeDelaware kunye neNevada.

Xa uqhuba ishishini nakweliphi ilizwe ngaphandle kwalapho wena okanye ishishini lakho lifakwe kulo, kuyakufuneka ukuba ufake ifayile "yesiQinisekiso saNgaphandle" kwelo lizwe, eliya kunyusa umrhumo kunye namaphepha (umz. Iqumrhu lakho lenziwe IDelaware kodwa unqwenela ukuqhuba ishishini eCarlifonia, eCarlifonia kuyakudinga isiQinisekiso saNgaphandle) - hayi umqobo omkhulu, ngakumbi ukuba ivolumu yeshishini iqinisekisa inkcitho eyongeziweyo, kodwa ngokuqinisekileyo kufanelekile ukuba iqwalaselwe. Cinga kwakhona ukuba iqumrhu langaphandle okanye i-LLC, yakuba ikulungele ukuqhuba ishishini kwelinye ilizwe, ixhomekeke kwirhafu ye-franchise kunye nemirhumo yengxelo yonyaka evela kurhulumente wokufakwa kunye nelizwe elifanelekileyo kwiimeko ezininzi. Uncedo lokwenza i-LLC kwilizwe elinerhafu ephantsi kakhulu okanye engenayo irhafu yengeniso yenkampani ayisiyonto inkulu njengoko inokubonakala kwezinye iimeko.

Oko kuthethiweyo, siyayithanda I-Wyoming LLC ngaphezu kwalo naliphi na elinye ilizwe. E-Wyoming ilungu elinye le-LLC libonelela ngokhuseleko lwe-asethi kumatyala omthetho xa umntu emangalela ilungu le-LLC. Kukwabiza ixabiso eliphantsi ngonyaka kunokhetho oludumileyo, iDelaware kunye neNevada.

Ukuqwalaselwa malunga nokwenza i-LLC eDelaware okanye eNevada

Kungenxa yokuba iDelaware kunye neNevada ziqhele ukwamkelwa njengamazwe axhasa ishishini kwaye afanelekileyo kwiintlobo ezininzi zamashishini, bahlala bezizizwe ezitsala "ulwakhiwo lwangaphandle."

Delaware

IDelaware ithathwa njengendawo yokudibana ngabantu abaninzi, kwaye ithathwa ngokuba inemithetho “yanamhlanje” eguqukayo elawula iinkampani ezenziweyo apho, kwaye inomdla kwishishini. Kananjalo, izicelo zeshishini kunye ne-LLC zibonwa njengeyona nto iphambili, ngenkonzo egqwesileyo kunye nokujika okukuko okubonelelwa ngabasebenzi bakarhulumente wengingqi- ngokukhawuleza ngokukhawuleza kunamanye amazwe. Ngaphezulu kwesiqingatha seenkampani ezithengiswa esidlangalaleni kwaye ngaphezulu kwe-58% yeenkampani ezingama-Fortune 500 zibandakanyiwe eDelaware ngezibonelelo ezifunyanwa yile mibutho mikhulu, ngakumbi leyo "ehamba esidlangalaleni," okanye ethengisa izitokhwe kwintengiso evulekileyo.

Ezinye zezibonelelo zibandakanya:

    • Ukufakwa okuncinci okuphantsi okanye iindleko zokuyilwa kwe-LLC

 

    • Akukho rhafu yengeniso yamashishini ebandakanyiweyo eDelaware kodwa engenzi shishini kurhulumente.

 

    • Inkundla yaseDelaware yaseChancery, inkqubo yenkundla yezomthetho eyahlukileyo, ayisebenzisi jury, kodwa isebenzisa iijaji ezityunjelwe ulwazi lwazo lomthetho wokudibana xa zijongana nezigqibo zomthetho wobumbano.

 

    • Umntu omnye unokubamba zonke izikhundla zombutho, kwaye la magama akufuneki adweliswe kumanqaku okufakwa.

 

    • Abanini zabelo, abalawuli, kunye namagosa ombutho akufuneki babe ngabahlali baseDelaware.

 

    Izabelo zesitokhwe sabantu abangaphandle kweDelaware azixhomekekanga kwirhafu yeDelaware.

Nevada

INevada iyaphawuleka ngokusilela kwayo kurhulumente kwirhafu yengeniso kunye neerhafu yengeniso yomntu – oku kunokuba sisibonelelo ukuba ukurhafisa yinto ephambili. Ikwavumela inqanaba elikhulu labucala kwimibutho kunye nabanini zabelo. Kananjalo, iNevada inokuthandeka ngakumbi kwimibutho ebekwe eCalifornia nakwamanye amazwe aseNtshona ye-US. Ngelixa naliphi na iqumrhu loluntu elinokuxhamla kummiselo oguqukayo weNevada, iNevada inomtsalane ngokukodwa kwimibutho yabucala, njengoko umthetho wayo osilelayo ulungiselela ukuthanda ulawulo. Njengakwimeko yokwenziwa kwequmrhu eDelaware, abagxeki bokubunjwa kwemibutho eNevada bakholelwa ukuba imithetho kunye neenkundla zayo zinobuhlobo obugqithisileyo kwimibutho.

Izibonelelo zokwenza i-Nevada Corporation:

    • Ukuba bhetyebhetye kwiBhodi yaBalawuli ekulawuleni imicimbi yequmrhu,

 

    • Ukuvumela abaphathi ukuba babeke ukhuseleko olomeleleyo ekuthathweni ngobutshaba.

 

    • Iinkundla zelo lizwe zigxile ekusetyenzisweni komthetho wobumbano kuneenkundla zamanye amazwe

 

    • Iinkundla zaseNevada zikhulisa umthetho owomeleleyo wamatyala osebenzela ukunika iinkampani kunye neengcebiso zabo kwimicimbi yolawulo lwendibaniselwano.

 

    Isakhiwo serhafu seNevada sisibonelelo esikhulu ekufakweni eNevada. INevada ayinayo irhafu yelungelo lokungena. Ayinayo irhafu yengeniso yomdibaniselwano okanye irhafu yengeniso yomntu.

Iimpikiswano ngemicimbi yangaphakathi yemibutho yaseNevada zifakwa kwiNkundla yeSithili seNevada State, kwaye zinokufakwa isibheno kwiNkundla ePhakamileyo yaseNevada.

IiDelaware LLC

Ngo-Okthobha ka-1992, umthetho we-Delaware wamkela iiNkampani ezinamatyala aMiselweyo (LLC) -ukukhawuleza kwaqhubeka. Njengoko igama lisitsho, ukwenza iNkampani yeTyala eliQinisekisiweyo inikezela ngamalungu ukhuseleko olulinganiselweyo kunye nezibonelelo ezithile zerhafu, ngakumbi kwishishini nakwimeko enobuntu yeDelaware. Kwaye iinkampani zeFortune 500 zihlala zivuma-ngaphezulu kwesiqingatha seenkampani ezingama-Fortune 500 zikhetha ukuzibandakanya eDelaware. Umbuso omncinci waseDelaware ngokukhawuleza uyaziwa njengendawo yeshishini phakathi kwemibutho emikhulu kunye nee-LLCs ezifuna indawo eneshishini, kunye neenkundla kunye neenkqubo eziqondayo ngamanye amaxesha ilizwe elinobunzima. Inxalenye enkulu yomtsalane kweli lizwe kukuba urhulumente akahlawulisi rhafu yengeniso kwiinkampani ezingasebenziyo kurhulumente, nangona yonke imibutho yaseDelaware kunye nee-LLCs kufuneka ihlawule irhafu yamashishini yonyaka. Imithetho yeDelaware (okt i-Delaware General Corporation Law) yayilelwe ukuvumela ukuguquguquka okuphezulu kulwakhiwo lwendibaniselwano kunye nokusebenza. Ngoguquguquko olongezelelekileyo lwe-LLC, umntu unokuqala ukubona umtsalane wokwenza i-LLC eDelaware. Ukwenza i-LLC eDelaware kukwabonelela ngamalungu ukhuseleko kumatyala emashishini kunye nokugwetywa kwamatyala, izibonelelo zerhafu ezinokubakho, ukwanda kwemfihlo, kunye nokwanda okukhulu kokuguquguquka kweshishini. Ngelixa kukho izinto ezininzi ekufuneka ziqwalaselwe ngaphambi kokuthatha isigqibo sokuba iDelaware lelona lizwe lilungele inkampani yakho, ukuba ngaba ezi zinto ziyasebenza kuwe nakwishishini lakho, emva koko ukwenza i-LLC yakho eDelaware kunokubonelela ngoncedo olukhulu kuwe nakwakho inkampani.

Izinto ekufuneka ziqwalaselwe

I-LLC ibonelela ngezibonelelo kunye nokuguquguquka kobunini njengentsebenziswano, ngelixa kwangaxeshanye unikezela ngoxanduva olulinganiselweyo kunye nokukhuselwa kwempahla yombutho. Ukongeza kolu xanduva lokukhusela uxanduva, kukho izibonelelo ezinkulu zerhafu ekufuneka zenziwe ngokusekwa kwe-LLC. I-Delaware LLC ivumela amalungu ambalwa njengelungu elinye okanye amalungu amaninzi njengoko inkampani yakho izimisele ukuba nayo, ngaphandle kwemida kumanani, kwaye akukho mida ngokubhekisele kwiindidi zesitokhwe. Inkampani kufuneka ikhethe ilungu elilawulayo eliqhelekileyo eliyintloko yombutho kwaye linoxanduva lolawulo lwayo. Inzuzo okanye ilahleko zombutho weshishini zidlula ngqo kwimbuyekezo yelungu yengeniso yelungu ("ukudlula kwirhafu"), ngaphandle kwerhafu kwinqanaba le-LLC. Inzuzo epheleleyo ye-LLC ayithathwa njengengeniso efunyenwe ngaMalungu (nangona inokuba yeLungu eliLawulayo njengonyango olukhethekileyo "lwenzuzo" - jonga ngezantsi), kwaye ngenxa yoko ayixhomekeki kwirhafu yokuzenzela.

Nje ukuba unyulo lokwenza i-LLC lwenziwe, kunyanzelekile ukuba kubhalwe isivumelwano sokuSebenza esichaza ngokuthe ngqo iindlela zokuhambisa, amalungelo kunye nezibonelelo zamalungu kunye nelungu elilawulayo, imali eyinkunzi, nawo nawaphi na amanye amalungelo, imisebenzi, izabelo kunye uxanduva oluyimfuneko ekusebenzeni kakuhle kwe-LLC. Isivumelwano sokuSebenza sinokuthelekiswa nemithetho yombutho, apho ibhalwe ngokufanelekileyo, kwaye ukunamathela ngokungqongqo kuyo, kunceda ekuqinisekiseni ukhuselo "lwequmrhu" lwe-LLC.

Olunye uncedo olukhankanywa rhoqo lwe-LLC kukuba aluxhomekekanga kulungelelwaniso olufanayo, olungqongqo lweshishini oluphantsi kweC okanye iS. Kunokuba lula ukuseka kunye nokuqhuba i-LLC, ngaphandle kokuba umgangatho, isiVumelwano sokuSebenza esibhaliweyo sikhona.

Iinkundla ezinolwazi ngeshishini

Esinye sezizathu eziphambili zokuba iDelaware ithathwa njengendawo yokushishina kungenxa yokuqonda ukuba inkqubo yabo yenkundla iphucukile kakhulu ekuqondeni nasekunyangeni imibutho. Iinkundla ezikwelo lizwe ngokubanzi zithathwa njengamava ngakumbi ekusetyenzisweni komthetho wobumbano kunakwamanye amazwe, ikakhulu imveliso evela kwinani elipheleleyo leenkampani ezibandakanyiweyo apho. Iimpikiswano ngemicimbi yangaphakathi yemibutho yaseDelaware zihlala zifakwa kwiNkundla yeChancery, yenye yeenkundla zokugqibela ngokwahlukeneyo (ngokuchasene "nomthetho") kulo naliphi na ilizwe laseMelika. Ukuba yinkundla yokulingana, akukho zijaji, kwaye amatyala ayo agwetywa ngabagwebi (okanye "iiKhansela") zeNkundla. Aba chancellors bathanda ukwazi "ukungena nokuphuma" kwintengiselwano yecandelo elinzima kunye nokuhamba, yiyo loo nto banike izigwebo ezinobunkunkqele kwimiba enokuthi ixhase iinkundla eziqhelekileyo. Ngenxa yokuba iNkundla yeChancery ayinakho ukunikezela ngomonakalo wemali, iNkundla ePhakamileyo yaseDelaware, inkundla yetyala jikelele yolawulo jikelele, ikwava kwaye iqwalasele inani elikhulu lamatyala phakathi kwemibutho ebandakanya amabango emali. Okokugqibela, ngenxa yenani lemibutho ekhetha ukuyifaka eDelaware, inkundla yeFederal Bankruptcy kwelo lizwe ilawula imicimbi emininzi yokuhlawula amatyala, kwaye inkundla yesithili eUnited States yesithili saseDelaware ithathela ingqalelo iimpikiswano ezininzi zamalungelo obunini phakathi kwamashishini eDelaware.

Imithetho yokuBiza

Ngeminyaka yoo-1980, iRhuluneli eyayisakuba yiDelaware ngelo xesha uPierre Samuel du Pont IV walusa umThetho woPhuhliso lweZiko lezeMali ngeNdibano Jikelele yaseDelaware. Lo mthetho ubuluncedo ekupheliseni yonke imithetho yenzala eDelaware, inika iibhanki inkuthazo kwangoko yokuqalisa iinkxaso-mali zekhadi lokuthenga ngetyala eDelaware, njengoko umthetho we-Federal unikezela ukuba umda wenzala, okanye ukunqongophala kwawo, kuthintelwe kwimeko yekhaya lebhanki, ngaphandle kokubheka apho ibhanki iqhuba khona ishishini. Oku kukhuthaze ukuqhuma kukhuphiswano phakathi kweebhanki ukukhupha amakhadi etyala ngamanqanaba ngamanqanaba ngamanqanaba ngamatyala abathengi. Kwaye ngenxa yolawulo oluncinci lweDelaware lwamaxabiso enzala ahlawulweyo, iibhanki zikwazile ukukhupha amakhadi enzala aphezulu kubathengi abasemngciphekweni omkhulu.

Izibonelelo kunye nezibonelelo zokwenza iDelaware LLC

  • Ukukhuselwa kweeasethi kuTyala. Amalungu eDelaware LLC anandipha uxanduva olulinganiselweyo, oko kuthetha ukuba bakhuselwe buqu kulo naliphi na uxanduva lwe-LLC kunye nezigwebo eziyimpumelelo, nakwi-LLC uqobo. Isibini esaziwa ngokuba yiNkundla yeShishini ngokusebenza ngokukuko nangokungalingani kunye namava abo kumthetho wequmrhu, kwaye isibonelelo siyacaca ngokucacileyo.
  • Inkqubo yeShishini kunye neNkampani enolwazi.
  • Imithetho ye-Usury enobungane.
  • Izibonelelo zerhafu. I-Delaware ayihlawulisi rhafu yengeniso kwiinkampani ezingasebenziyo kurhulumente, nangona yonke imibutho yaseDelaware kufuneka ihlawule irhafu yamashishini yonyaka.
  • I-Delaware LLC ivumela ubunini "obuninzi" apho i-S okanye i-C inokuba lilungu- oku kunokuvumela izibonelelo zerhafu ezinkulu, kunye nokhuselo lwetyala olonyukayo.
  • IDelaware ivumela "ilungu elinye" le-LLC.
  • I-LLC ivumela "ulwabiwo olukhethekileyo" lwenzuzo – ukwahlulwa okungalinganiyo kwenzuzo kunye nelahleko (kwiipesenti ezahlukeneyo kunepesenti yobunini bazo). Oku kuthetha ukuba amaLungu angazonwabela izibonelelo zokufumana inzuzo (kunye nokubhala ilahleko) ngaphezulu kwepesenti yobunini bomntu ngamnye, ukuba nje icacisiwe gca kwiSivumelwano sokuSebenza.
  • Ilungu elilawulayo isabelo senzuzo sithathwa njengengeniso efumanekileyo kuba iLungu eliLawulayo lithathwa njengomnini osebenzayo-ke ngoko lilungele iLungu eliLawulayo kunyango olukhethekileyo "lomvuzo".
  • Isabelo samaLungu senzuzo esezantsi ("net") yenzuzo ye-LLC ayijongwa njengengeniso efumanekileyo, kwaye ke ayixhomekekanga kwirhafu yokuziqesha.
  • Amalungu ayahlawulwa ngokusebenzisa ulwabiwo lwenzuzo okanye iintlawulo eziqinisekisiweyo. Ulwabiwo lwenzuzo luvumela ilungu ngalinye ukuba lihlawule ngokwalo ngokubhala nje itsheki – ngalo lonke ixesha befuna imali (ukuba ishishini linemali ekhoyo). Iintlawulo eziqinisekisiweyo zimele umvuzo kumalungu, ngaloo ndlela bewenza afaneleke ukuba axhamle izibonelelo "zerhafu" ezithandwe yirhafu.
  • ILungu eliLawulayo le-LLC linokutsala iipesenti eziyi-100 ze-inshurensi yezempilo ayihlawulayo, ukuya kuthi ga kwinqanaba lesabelo sabo se-pro-rata senzuzo ye-LLC, kuba inzuzo ithathwa njengengeniso. Qaphela: Ukuba ilungu lifumene umvuzo, liya kulungela.
  • Umbutho unokuba lilungu le-LLC. Oku kukuvumela ukuba wenze inqanaba elongezelelekileyo lobunini, eliyilelwe ukudala iziko elinokunika "isibonelelo semveli" njengezicwangciso zomhlala-phantsi kunye nenqanaba elongezelelweyo lokhuselo kwityala.
  • NjengeLungu, unakho ukufaka igalelo kwinkunzi okanye ezinye izinto kwi-LLC, okanye ubolekise imali ye-LLC yokubeka iidola okanye ixabiso kwishishini. Ungakhupha iidola ngokukhupha intlawulo yemali mboleko yakho (kunye nenzala), ukuhanjiswa kwenzuzo okanye intlawulo eqinisekisiweyo. Ukuba naliphi na ilungu liyasweleka, i-LLC inokuqhubeka nokubakho-ngokuxhomekeke kwivoti evumayo ngakwicala lawo onke amalungu aseleyo okanye imeko kwisivumelwano sokusebenza.
  • Izibonelelo zerhafu. IDelaware ivumela ukudlula kwirhafu yee-LLC kunye nentsebenziswano, kwaye ayiqokeleli ubuqu, ubuqili, uluhlu lweempahla, ilungelo lokuthenga, isipho, ishishini okanye irhafu yokudlulisa isitokhwe. Kwaye ngeendlela zerhafu "zebhokisi yokutshekisha", iDelaware LLC inokukhetha ukurhafiswa ngemodeli yobambiswano kunye "nokudlula" kwirhafu. Oku kunokuba yimali ethe yongelwa ishishini.
  • I-Delaware LLC inobomi obungapheliyo kwaye ubulungu bunokutshintshwa ngokulula. Kuyacetyiswa ukuba ungene kwisiVumelwano saMalungu ukuba kukho ezinye iimeko ezifunekayo.

Imirhumo kunye neendleko zeDelaware LLC

Ngaphandle kwe- $ 60 state Franchise fee, esekwe kwinani kunye nexabiso lezabelo, ii-LLCs kunye nobambiswano oluninzi olulinganiselweyo lubhatala i- $ 200.00 minyaka le

Ukutshaja i-odolo

Ukuba kunikezelwa isigwebo ngokuchasene ne-LLC uqobo, inokuhlawuliswa, kwaye ipropathi ye-LLC ibanjwe okanye ithengiswe ngentlawulo, ngendlela efanayo neya kuphathwa ngayo iqumrhu. Kwelinye icala, ukuba kunikezelwa isigwebo ngokuchasene nelungu elithile, kwaye ngesivumelwano sokusebenza esibhaliweyo esichazayo, ukusasazwa kuhlala kungenakunyanzeliswa ukwanelisa ityala lesigwebo selungu (yiyo loo nto kubalulekile ukuba nesivumelwano sokusebenza esenziwe kakuhle, wena ukukhusela kwakho kuncitshiswe). Ababolekisi okanye abagweba amatyala kufuneka banelise "i-Order Charging" ebanika amalungelo kulwabiwo olwenziwe yi-LLC kwilungu elithile elichazwe kwisigwebo. Oku kubanika amalungelo kolo lawulo, kodwa akuchaphazeli amalungelo, iiasethi, okanye ukuhanjiswa kwamanye amalungu okanye i-LLC xa iyonke. Ezi ntlobo zokhuselo zibonisa umtsalane kwii-LLCs ngabatyali mali abanokubakho.

Kuya kufuneka kubonakale ukuba ukwenza i-LLC yakho eDelaware kunokubonelela ngeshishini elikhulu kwinkampani yakho, ngakumbi ukuba unqwenela ukusebenza ngaphandle kurhulumente okanye kweminye imimandla. Abatyali mali abanokubakho batsaleleka kukhuseleko nakukhuseleko lweeasethi ezichazwa ziinkqubo zenkundla ezonga ubuchwephesha kunye nemithetho ejongene nenkampani ngokubanzi eDelaware, kwaye urhulumente unikezela ngesixa esikhulu sezibonelelo ngohlobo lokhuseleko kwityala, ukhuseleko lweasethi, irhafu, kunye Ukuguquguquka kweshishini. Ukudibanisa okanye ukwenza i-LLC yakho eDelaware kuya kuhamba ixesha elide ekwenzeni inkampani yakho ithembeke ngakumbi kwishishini nasekufumaneni utyalo-mali.