Articles of Incorporation and Operating Agreement are essential documents required when forming a business entity in the United States. These documents are filed with the state's Secretary of State office and establish the legal framework for the company's existence and operation. They include crucial information such as the company's name, purpose, ownership structure, management framework, capital contributions, and operational procedures. The documents must comply with state-specific requirements and serve as both the public record of the company's existence and the private agreement governing internal operations.
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1. Article I - Organization: Contains company name, purpose, principal office location, registered agent details, and duration of the entity
2. Article II - Members: Details of initial members, capital contributions, and membership interests structure
3. Article III - Management: Management structure, voting rights, meeting procedures, and decision-making processes
4. Article IV - Capital Accounts: Rules for maintaining capital accounts, allocations of profits and losses, and distributions
5. Article V - Transfer Restrictions: Provisions governing transfer of membership interests, restrictions, and right of first refusal
1. Article VI - Special Allocations: Special tax allocations and complex profit/loss sharing arrangements, used when specific tax structures are needed
2. Article VII - Buy-Sell Provisions: Detailed procedures for buying out members, including valuation methods and payment terms
3. Article VIII - Dissolution Procedures: Specific procedures for company dissolution, liquidation, and asset distribution
1. Schedule A - Members and Capital Contributions: Detailed list of all members and their respective initial capital contributions
2. Schedule B - Percentage Interests: Specific allocation of ownership percentages among members
3. Appendix A - Definitions: Comprehensive list of defined terms used throughout the agreement
4. Appendix B - Tax Matters: Special tax elections, procedures, and compliance requirements
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