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Analysis

5 Takeaways From 5th Circ.'s Limited Partner Tax Decision

By Kat Lucero ( February 4, 2026, 4:07 PM EST) -- The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance....

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