The Partnership Special Allocation program offers an extraordinary opportunity to acquire a 99% stake in a Series LLC as the Controlling Member, with the Master LLC retaining 1% and managing the operations. By joining this exclusive program, you’ll make a capital contribution and receive a 15.5-year interest-only loan, unlocking significant tax advantages and potential financial growth. With expertly crafted forecasts, the Master LLC anticipates that your pre-tax profit will exceed 90% of the net tax benefits—a strong indication of the program’s economic substance and value.

Imagine becoming the Controlling Member of a Series LLC where your contribution, combined with strategic loans and legal setup, generates a negative K-1 in the first year. This means you’ll see a 10:1 tax-deductible loss on your investment, creating immediate tax savings. The Master LLC handles all the operational details while you benefit from the program’s powerful tax strategies.

Tax Deductions: The Series LLC passes only losses back to you, creating significant tax deductions.

First-Year Impact: You’ll receive a negative K-1 reflecting a 10:1 loss on your capital contribution in the first year.

Expert Management: The Master LLC manages the Series LLC, allowing you to focus on reaping the rewards.

You, the Client: As the 99% Owner and Controlling Member of the Series LLC, you hold the majority stake and benefits.

Master LLC: Holds 1% and oversees the daily management of the Series LLC.

Law Firm: Our trusted partners will handle the legal establishment of the partnership.

3rd Party Loan Provider: Issues a 15-year interest-only balloon loan, multiplying your capital contribution by 4.5 times.

How It Works:
1. Establish the Series LLC: You and the Master LLC partner to form the LLC.
2. Make Your Contribution: Your capital injection gets the process started.
3. Get Leverage: The Series LLC secures a 15.5-year interest-only loan.
4. Reap Tax Benefits: This strategic setup creates a first-year loss, resulting in a negative K-1 that maximizes your tax savings.

Deduction Power: This program takes full advantage of Section 465, which allows you to deduct losses up to the amount you’re at risk in the activity. By leveraging your investment and loan, you position yourself for major tax deductions without compromising your financial future.

By becoming the Controlling Member of this Series LLC, you unlock the potential for *massive* tax deductions and financial advantages. With a combination of capital contributions, loans, and expertly managed legal structures, you’ll be able to take advantage of Section 465 and receive significant tax benefits, making this a powerful tool for your financial growth. When combined with the loan acquired by the Series LLC, the taxpayer will receive a 19:1 tax-weighted return multiple on the capital contribution as a negative K-1. We look forward to working with you.