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Niche EntityA Series LLC is a single master LLC that contains internal "series" (also called cells, divisions, or protected series). Each series has its own assets, members, and liability shie
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Series Llc · File.Business

The Series LLC one filing, many liability cells.

A Series LLC is a single master LLC that contains internal "series" (also called cells, divisions, or protected series). Each series has its own assets, members, and liability shield, but they all operate under one master LLC. The structure is most common for real estate investors who want each property in its own liability cell without paying for separate LLC filings.

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Formal Definition

A Series LLC is a Limited Liability Company authorized by state statute to internally subdivide into separate "series" (or "cells"), where each series has independent assets, members, business purpose, and liability shielding from the obligations of the other series and from the master LLC itself.

In plain English

How it actually works.

Think of a Series LLC as one parent LLC with internal compartments. Each compartment (a "series") operates like its own LLC: it has its own assets, can have its own members, runs its own business, and is shielded from the liabilities of the other compartments. But they all share the same master LLC name and the same federal filing.

The most common use case is real estate. An investor with 10 properties could form 10 separate LLCs (10 state filings, 10 Registered Agents, 10 annual reports) or form 1 Series LLC with 10 series (1 state filing, 1 Registered Agent, 1 annual report). Series LLCs save significant ongoing cost when the portfolio is large.

The trade-off is legal uncertainty. The Series LLC was created by Delaware in 1996 and adopted by ~18 states, but case law is still developing. Courts in non-Series-LLC states have sometimes not recognized the internal liability barriers, creating exposure for property in states that have not adopted the statute. Many sophisticated investors still prefer separate LLCs for maximum protection.

Key facts

What to know at a glance.

~18 states
Delaware (1996), Illinois, Texas, Nevada, Tennessee, Iowa, Oklahoma, plus others
One filing
Master LLC filed once; series created internally without state filings
Per-series liability
Each series shielded from other series' debts (in adopting states)
Most common use
Real estate investors with multiple properties
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Who uses this

Common situations.

Real estate investors with multiple properties One series per property; liability isolation without per-LLC fees.
Multi-line businesses with risk segregation Different business lines in different series; one bad line cannot reach the others.
Asset-protection structures Combined with Wyoming or Delaware holding LLC for layered protection.
Investment fund structures Some funds use Series LLC for portfolio-level segregation.
Family business with multiple ventures Each venture in its own series under the family master.
How it compares

Side-by-side with related structures.

Series LLC vs Separate LLCs
Separate LLCs offer maximum, jurisdictionally-tested protection. Series LLC is cheaper to maintain but legally less tested, especially across state lines.
Series LLC vs Holding Company
A holding company owns subsidiaries (separate entities). A Series LLC has internal series (not separate entities). Holding is more expensive but more legally established.
Series LLC vs Regular LLC
Regular LLC is one entity with no internal divisions. Series LLC is one entity with internally-protected divisions.
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FAQ

Common questions.

Which states allow Series LLCs?
Approximately 18 states have adopted Series LLC statutes: Delaware, Illinois, Iowa, Kansas, Missouri, Montana, Nevada, Oklahoma, Tennessee, Texas, Utah, Wisconsin, Wyoming, plus a few others. The exact list and the strength of liability protection varies by state.
Are the liability barriers between series legally tested?
Limited case law. Delaware courts have recognized series segregation, but cross-jurisdictional disputes (where a series owns property in a non-Series state) are less tested. For maximum protection, separate LLCs remain the gold standard.
How are Series LLCs taxed?
Federal: usually as a single entity (disregarded if all series have same owner, partnership otherwise). Some practitioners treat each series as a separate entity for tax. IRS guidance is incomplete. Talk to a tax attorney for complex structures.
How much does a Series LLC cost?
Same as a regular LLC for the master ($35-$520 state filing fee depending on state). Creating each series internally is typically free; the series exist via the master Operating Agreement. Some states charge per-series fees.
Can I convert a regular LLC to a Series LLC?
In some states yes via amendment; in others you may need to form a new Series LLC. Complex if the existing LLC has multiple properties; talk to an attorney.
Can each series have its own EIN?
Yes, in most cases. Each series can apply for its own EIN if needed for banking or tax purposes. The IRS treats series separately for some purposes.
Do I file a separate Operating Agreement for each series?
No. The master Operating Agreement contains provisions for creating series, naming each, defining members, and establishing the internal liability barriers. We provide a Series LLC Operating Agreement template.
What is the difference between a Series LLC and a Series of LLCs?
Series LLC is one entity with internal series. Series of LLCs is multiple separate LLCs (sometimes informally called "a series of LLCs"). Different structures, different protections.
Should I form a Series LLC in Delaware or Texas?
Delaware has the longest case-law history and most established framework. Texas has favorable Series LLC statutes and is common for real estate investors based in Texas. Most multi-state real estate investors form in Delaware regardless of where properties are located.
Does my home state recognize a Delaware Series LLC?
If your home state has not adopted Series LLC statutes, the internal liability barriers may not be recognized by courts there. This is the central risk of Series LLCs across state lines.
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