Flow-Through Entity

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Dictionary Says

Definition of 'Flow-Through Entity'

A legal business entity that passes income on to the owners and/or investors. Flow-through entities are a common device used to limit taxation by avoiding double taxation. Only the investors/owners are taxed on revenues, not the entity itself.
Investopedia Says

Investopedia explains 'Flow-Through Entity'

Also known as pass-through entities, flow-through entities are commonly grouped into limited, general and limited liability partnerships, along with income trusts and limited liability companies. Although flow-throughs are considered non-entities for tax purposes, U.S. law still requires flow-through entities to file an annual K-1 statement.
Search results for

'Flow-Through Entity'

  • Series 65 Study Guide - Analyzing Your Client's Financial Profile ...

    http://www.investopedia.com/exam-guide/series-65/analyzing-client-profile/client-type.asp
    ... types: Which business entity would provide a flow-through of business income
    or losses as well as limited liability to the owners? ...
  • Series 66 Study Guide - Analyzing Your Client's Financial Profile ...

    http://www.investopedia.com/exam-guide/series-66/analyzing-financial-profile/client-type.asp
    ... types: Which business entity would provide a flow-through of business income
    or losses as well as limited liability to the owners? ...
  • Should You Incorporate Your Business?

    http://www.investopedia.com/articles/pf/08/incorporate-business.asp
    ... to the owners and employees is that only the corporate entity is held ... Liability
    Insurance.). In most situations, the LLC's business profits flow through to the ...
  • Hedge Funds: Structures | Investopedia

    http://www.investopedia.com/university/hedge-fund/structures.asp
    ... is very similar to a subchapter S corporation in that it is a flow-through tax entity
    and investors are limited in liability to the amount of their investment. ...
  • Series 7 Study Guide - Packaged Securities - Introduction ...

    http://www.investopedia.com/exam-guide/series-7/packaged-securities/default.asp
    ... are organized as limited liability corporations (LLC) with similar flow-through
    benefits. ... of interest rate and credit derivatives in a separate entity that a ...

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