Does anyone know if in a dissolution of a 50/50 split-interest LLC goodwill can be attributed solely to one member such that that member gets more than his 50% distribution?

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Check Title XIX of the SSA.

I’m sorry I don’t follow ..

In theory you can allocate whatever the members want, but that would have to be justifiable based on the underlying facts. A total allocation like that may be more likely subject to scrutiny than something based more off their interests, so I would just be prepared to back it up.

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