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๋ฏธ๊ตญ์ฃผ ๋‚ด์—์„œ ๋น„์ฆˆ๋‹ˆ์Šค ์˜ฎ๊ธฐ๊ธฐ (2)

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๋ฏธ๊ตญ๋‚ด ๋ฒ•์ธ ์ „ํ™˜ ์šฉ์–ด
  • โ€œConverting Entityโ€๋Š” ๋ฒ•์ธ ์ „ํ™˜ ์ „์— ์กด์žฌํ•œ ๋ฒ•์ธ์„ ์˜๋ฏธํ•ฉ๋‹ˆ๋‹ค. ; ์ „ํ™˜์ „ ๋ฒ•์ธ
  • โ€œConverted Entityโ€ ๋Š” ๋ฒ•์ธ์ „ํ™˜ ํ›„ ์„ค๋ฆฝ๋œ ๋ฒ•์ธ์„ ์˜๋ฏธํ•ฉ๋‹ˆ๋‹ค.; ์ „ํ™˜๋œ ๋ฒ•์ธ
  • โ€œEntity Type” ์€ ๋ฒ•์ธ ์„ค๋ฆฝ ์œ ํ˜•์œผ๋กœ, ์ฃผ์‹ํšŒ์‚ฌ, ์œ ํ•œ ์ฑ…์ž„ ํšŒ์‚ฌ(LLC), ์œ ํ•œ ํŒŒํŠธ๋„ˆ์‹ญ(LP) ๋˜๋Š” ์ผ๋ฐ˜ ํŒŒํŠธ๋„ˆ์‹ญ(GP)์œ ํ˜•์ด ์ผ๋ฐ˜์ ์ž…๋‹ˆ๋‹ค.
  • “Foreign Entity”์€ ํƒ€์ฃผ์—์„œ ์„ค๋ฆฝ๋œ ๋ฒ•์ธ์„ ์˜๋ฏธํ•ฉ๋‹ˆ๋‹ค.

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“Plan of Conversion” (๋ฒ•์ธ์ „ํ™˜ ๊ณ„ํš์„œ) ์ด๋ž€ ๋ฌด์—‡์ธ๊ฐ€์š”?

๋ฒ•์ธ์ „ํ™˜์„ ํ•˜์‹œ๊ธฐ ์œ„ํ•ด์„œ๋Š” ์šฐ์„ ์ ์„ ์ „ํ™˜๋ฒ•์ธ์ด ์„œ๋ฉด์œผ๋กœ ๋œ ๊ณ„ํš์„œ๋ฅผ ์ฑ„ํƒํ•ด์•ผ ํ•ฉ๋‹ˆ๋‹ค. Texas Business Organizations Code (BOC)์˜ ์„น์…˜ 10.103์— ๋”ฐ๋ฅด๋ฉด, ๊ณ„ํš์„œ๋Š” ์„œ๋ฉด์œผ๋กœ ์ž‘์„ฑ๋˜์–ด์•ผ ํ•˜๋ฉฐ ์•„๋ž˜์™€ ๊ฐ™์€ ์‚ฌํ•ญ์„ ํฌํ•จํ•ด์•ผ ํ•ฉ๋‹ˆ๋‹ค.

1. ์ „ํ™˜์ „ (converting entity)์˜ ๋ฒ•์ธ๋ช…

2. ์ „ํ™˜ ํ›„ (converted entity)์˜ ๋ฒ•์ธ๋ช…

3. ์ „ํ™˜ ๋ฒ•์ธ์ด ์ „ํ™˜ํ›„ ๋ฒ•์ธ์˜ ํ˜•ํƒœ๋กœ ์กด์†ํ•˜๊ณ  ์žˆ๋‹ค๋Š” ์„ค๋ช…

4. ์ „ํ™˜ ๋œ ๋ฒ•์ธ์˜ ๋ฒ•์ธ์œ ํ˜• ๋ฐ ๋ฒ•์ธ์„ค๋ฆฝ ๊ด€ํ• ๊ถŒ์— ๋Œ€ํ•œ ์„ค๋ช…

5. ์„น์…˜ 10.1025(๋ณ€ํ™˜ ๋ฐ ์ง€์†) ๋ฐ 10.109(๋ณ€ํ™˜ ๋ฐ ์ง€์†์— ์ ์šฉ๋˜๋Š” ํŠน๋ณ„ ๊ทœ์ •)์ด ์ ์šฉ๋˜์ง€ ์•Š๋Š” ๊ฒฝ์šฐ, ์ „ํ™˜ ๋ฒ•์ธ์˜ ์†Œ์œ ๊ถŒ ๋˜๋Š” ํšŒ์›๊ถŒ ์ด์ต์„ ์ „ํ™˜ ๋œ ๋ฒ•์ธ์˜ ์†Œ์œ ๊ถŒ ๋˜๋Š” ํšŒ์›๊ถŒ ์ด์ต์œผ๋กœ ์ „ํ™˜ํ•˜๋Š” ๋ฐฉ๋ฒ• ๋ฐ ๊ทผ๊ฑฐ(๊ณต์‹ ์‚ฌ์šฉ ๋“ฑ)์„ ๋ช…์‹œ

6. ์ „ํ™˜๋œ ๋ฒ•์ธ์ด ์ „ํ™˜์ฃผ์ฒด์ธ ๊ฒฝ์šฐ, ์ด ์ฝ”๋“œ์— ์˜ํ•ด ์ œ์ถœ๋˜์–ด์•ผ ํ•˜๋Š” ๋ชจ๋“  ๋ฒ•์ธ์„ค๋ฆฝ์ฆ๋ช…์„œ. ์ด๋Š” ๊ณ„ํš์„œ์— ๋ถ€๋ก์œผ๋กœ ํฌํ•จ๋  ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

7. ์ „ํ™˜ ๋œ ์—…์ฒด๊ฐ€ ์ „ํ™˜์ฃผ์ฒด๊ฐ€ ์•„๋‹Œ ๊ฒฝ์šฐ, ์ „ํ™˜ ๋œ ์—…์ฒด์˜ ๋ฒ•์ธ์„ค๋ฆฝ์ฆ๋ช…์„œ ๋˜๋Š” ๊ด€๋ จ ์„ค๋ฆฝ๋ฌธ์„œ. ์ด๋Š” ๊ณ„ํš์„œ์— ๋ถ€๋ก์œผ๋กœ ํฌํ•จ๋  ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

8. ์„น์…˜ 10.1025(๋ณ€ํ™˜ ๋ฐ ์ง€์†) ๋ฐ 10.109(๋ณ€ํ™˜ ๋ฐ ์ง€์†์— ์ ์šฉ๋˜๋Š” ํŠน๋ณ„ ๊ทœ์ •)์ด ์ ์šฉ๋˜๋Š” ๊ฒฝ์šฐ, ๋ณ€ํ™˜์ด ํšจ๋ ฅ์„ ๋ฐœ์ƒํ•œ ํ›„ ๋ณ€ํ™˜ ์—…์ฒด๊ฐ€ ํ˜„์žฌ์˜ ์กฐ์ง ํ˜•ํƒœ์™€ ๊ฒฐ์„ฑ ๊ด€ํ• ๊ถŒ์—์„œ ์กด์†ํ•˜๊ธฐ๋ฅผ ์„ ํƒํ•œ๋‹ค๋Š” ์„ค๋ช…

Section 10.103 of the BOC

์ฐธ๊ณ : ์„น์…˜ 10.1025๋Š” Non-United States ๋ฒ•์ธ์„ ๋Œ€์ƒ์œผ๋กœํ•˜๋ฉฐ ํ˜•ํƒœ๊ฐ€ ๋ณ€๊ฒฝ๋˜์ง€ ์•Š๋Š” ๊ฒฝ์šฐ์—๋งŒ ์ ์šฉ๋ฉ๋‹ˆ๋‹ค. ์„น์…˜ 10.109๋Š” ์„น์…˜ 10.1025๊ฐ€ ์ ์šฉ๋˜๋Š” ๊ฒฝ์šฐ์—๋งŒ ์ ์šฉ๋ฉ๋‹ˆ๋‹ค.

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๋ฒ•์ธ์ „ํ™˜ ์ฆ๋ช…์„œ

ํ…์‚ฌ์Šค ๊ธฐ์—…์ด ๊ด€์—ฌํ•˜๋Š” ๊ฒฝ์šฐ, ๋ณ€ํ™˜์ฆ๋ช…์„œ๋Š” ๋ณ€ํ™˜ํ•˜๋Š” ๋‹น์‚ฌ์ž์— ์˜ํ•ด SOS; Secretary of State๋ฅผ ํ†ตํ•ด ์ œ์ถœ๋˜์–ด์•ผ ํ•ฉ๋‹ˆ๋‹ค. ์ „ํ™˜ ์ฆ๋ช…์„œ์—๋Š” ๋‹ค์Œ ๋‚ด์šฉ์ด ํฌํ•จ๋˜์–ด์•ผ ํ•ฉ๋‹ˆ๋‹ค.

๋ฒ•์ธ์„ ์ „ํ™˜ํ•˜๋Š” ๋‹น์‚ฌ์ž์˜ ์ •๋ณด: ๋ฒ•์ธ๋ช…, ๊ด€ํ• ๊ด€์ฒญ, ์„ค๋ฆฝ์ผ ๋ฐ ํŒŒ์ผ ๋ฒˆํ˜ธ ๋“ฑ์ด ํฌํ•จ๋ฉ๋‹ˆ๋‹ค.

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๋ฒ•์ธ ์ „ํ™˜ ๊ณ„ํš์„œ ๋˜๋Š” ๋‹ค์Œ ๋‚ด์šฉ์„ ์ธ์ฆํ•˜๋Š” ์„œ๋ฅ˜:

  • ์ „ํ™˜ํ•˜๋Š” ๋‹น์‚ฌ์ž์˜ ์ด๋ฆ„, ์—…์ข…, ๋ณธ์‚ฌ์†Œ์žฌ์ง€, ์„ค๋ฆฝ ๊ด€ํ• ๊ด€์ฒญ ๋“ฑ
  • ์ „ํ™˜๋œ ๋‹น์‚ฌ์ž์˜ ์ด๋ฆ„, ์—…์ข…, ๋ณธ์‚ฌ์†Œ์žฌ์ง€, ์„ค๋ฆฝ ๊ด€ํ• ๊ด€์ฒญ ๋“ฑ
  • ์ „ํ™˜ ๊ณ„ํš์„œ๊ฐ€ ๋ณ€ํ™˜ํ•˜๋Š” ๋‹น์‚ฌ์ž์˜ ๋ณธ์‚ฌ์†Œ์žฌ์ง€์— ๋ณด๊ด€๋˜์–ด ์žˆ์Œ์„ ์ธ์ฆ
  • ์ „ํ™˜ ๊ณ„ํš์„œ๊ฐ€ ๋ณ€ํ™˜๋œ ๋‹น์‚ฌ์ž์˜ ๋ณธ์‚ฌ์†Œ์žฌ์ง€์— ๋ณด๊ด€๋  ์˜ˆ์ •์ž„์„ ์ธ์ฆ
  • ์ „ํ™˜ ์ „ ๋ณ€ํ™˜ํ•˜๋Š” ๋‹น์‚ฌ์ž ๋˜๋Š” ๋ณ€ํ™˜๋œ ๋‹น์‚ฌ์ž์˜ ์†Œ์œ ์ฃผ ๋˜๋Š” ํšŒ์›์ด ์š”์ฒญํ•˜๋ฉด ๋ฌด๋ฃŒ๋กœ ์ „ํ™˜ ๊ณ„ํš์„œ์˜ ์‚ฌ๋ณธ์„ ์ „ํ™˜ ์ „ ์ „ํ™˜ํ•˜๋Š” ๋‹น์‚ฌ์ž ๋˜๋Š” ๋ณ€ํ™˜๋œ ๋‹น์‚ฌ์ž๊ฐ€ ์ œ๊ณตํ•  ๊ฒƒ์ž„์„ ์ธ์ฆ

์ผ๋ถ€ ์„ ํƒ์ ์ธ ๊ณต๋ž€ ์ธ์ฆ์„œ ์–‘์‹์€ SOS ์›น์‚ฌ์ดํŠธ์—์„œ ๋‹ค์Œ๊ณผ ๊ฐ™์ด ์ œ๊ณต๋ฉ๋‹ˆ๋‹ค. (์ด๋Š” ๋ชจ๋“  ๋ชฉ๋ก์„ ํฌํ•จํ•˜๊ณ  ์žˆ์ง€ ์•Š์Šต๋‹ˆ๋‹ค.)

  • Corporation ์ฃผ์‹ํšŒ์‚ฌ ๋ฒ•์ธ์˜ ์ „ํ™˜์ด ํฌํ•จ๋œ ์ธ์ฆ์„œ:
    • General Partnership (Form 631);
    • Limited Liability Company (Form 632);
    • Limited Partnership (Form 633); and
    • Real Estate Investment Trust (Form 634).
  • LLC ์œ ํ•œ์ฑ…์ž„ํšŒ์‚ฌ์˜ ์ „ํ™˜์ด ํฌํ•จ๋œ ์ธ์ฆ์„œ:
    • General Partnership (Form 635);
    • Corporation (Form 636);
    • Limited Partnership (Form 637); and
    • Real Estate Investment Trust (Form 638).
  • Limited Partnership ์ „ํ™˜์ด ํฌํ•จ๋œ ์ธ์ฆ์„œ:

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Converted Entity์˜ Certificate of Formation

์ „ํ™˜์ „ ๋ฒ•์ธ์ด Texas์— ๋“ฑ๋ก๋œ ๋ฒ•์ธ์ธ ๊ฒฝ์šฐ, ๋ฒ•์ธ์ „ํ™˜ ์ฆ๋ช…์„œ Certificate of Conversion๊ณผ ํ•จ๊ป˜ ๋ฒ•์ธ์„ค๋ฆฝ์ฆ์„œ Certificate of Formation์„ ์ œ์ถœํ•ด์•ผ ํ•ฉ๋‹ˆ๋‹ค. SOS ์›น์‚ฌ์ดํŠธ์—์„œ ์•„๋ž˜์™€ ๊ฐ™์€ ์–‘์‹๋“ค์„ ๋‹ค์šด๋กœ๋“œ ๋ฐ›์„ ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

  • Form 201: ์œ ํ•œ์ฑ…์ž„ํšŒ์‚ฌ(Corporation)์˜ Certificate of Formation;
  • Form 202: ๋น„์˜๋ฆฌ๋ฒ•์ธ(Nonprofit Corporation)์˜ Certificate of Formation;
  • Form 203: ์ „๋ฌธ๋ฒ•์ธ(Professional Corporation)์˜ Certificate of Formation;
  • Form 204: ์ „๋ฌธํ˜‘ํšŒ(Professional Association)์˜ Certificate of Formation;
  • Form 205: ์œ ํ•œ์ฑ…์ž„ํšŒ์‚ฌ(LLC)์˜ Certificate of Formation;
  • Form 206: ์ „๋ฌธ์œ ํ•œ์ฑ…์ž„ํšŒ์‚ฌ(Professional LLC)์˜ Certificate of Formation;
  • Form 207: ์œ ํ•œ์ฑ…์ž„์กฐํ•ฉ(Limited Partnership)์˜ Certificate of Formation.

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