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Baseball faces formidable 2018 lineup of litigation

The past four spring training columns have each covered the progress of a class-action lawsuit in which minor league players sought to obtain what Major League Baseball, supreme ruler of the minor leagues, was unwilling to provide: a living wage. Many minor leaguers earn less than $7,500 a year, some less than $3,000, but barring action by the Supreme Court, their suit appears concluded.

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Avoiding Debt Discharge Income by Limited Liability Company

Question: I own a 50% membership interest in a limited liability company (“LLC”) which is taxed as a partnership and I also own stock in a S corporation. The corporation advanced funds to the LLC in 2017.  Since the LLC is no longer in business, do I as a LLC member have to report income from the non-repayment of the advance?

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