{"id":31476,"date":"2025-12-30T03:45:19","date_gmt":"2025-12-30T03:45:19","guid":{"rendered":"https:\/\/msadvisory.com\/?p=31476"},"modified":"2026-04-20T11:33:18","modified_gmt":"2026-04-20T11:33:18","slug":"limited-liability-partnerships","status":"publish","type":"post","link":"https:\/\/msadvisory.com\/limited-liability-partnerships\/","title":{"rendered":"Limited Liability Partnerships: How to Set them Up"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31476\" class=\"elementor elementor-31476\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad84e62 e-flex e-con-boxed e-con e-parent\" data-id=\"ad84e62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d4ad30 key-takeaways elementor-widget elementor-widget-text-editor\" data-id=\"7d4ad30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Key Takeaways<\/h3><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\"><a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2000\/12\/contents\" target=\"_blank\" rel=\"noopener\">An LLP<\/a> is a business structure that combines elements of partnerships and corporations, offering flexibility, tax efficiency, and personal liability protection to all partners.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">LLPs can be formed when two or more individuals or corporate entities join to conduct a profit-making venture.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\"><a href=\"https:\/\/www.gov.uk\/guidance\/set-up-and-run-a-limited-liability-partnership-llp\" target=\"_blank\" rel=\"noopener\">All partners in an LLP benefit<\/a> from liability protection, meaning they are not personally responsible for the business\u2019s debts or the malpractice or negligence of fellow partners.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">LLPs offer flexible tax treatment; partners are usually treated as self-employed, but LLPs can also register as corporations for tax purposes.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Various countries, including the UK, USA, Australia, Singapore, and the UAE, have established legal provisions for the formation of LLPs (<a href=\"https:\/\/sso.agc.gov.sg\/Act\/LLPA2005\" target=\"_blank\" rel=\"noopener\">See Link<\/a>).<strong> Note, LLPs are not yet available in all jurisdictions<\/strong>.\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff65c79 elementor-widget elementor-widget-text-editor\" data-id=\"ff65c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Limited Liability Partnerships (LLPs) are a popular business structure in many jurisdictions. Here we explain the key features of a LLP, and when it may be suitable to set up this structure versus a Limited Partnership (LP) or <a href=\"https:\/\/msadvisory.com\/company-incorporation\/\">incorporated company<\/a>.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e5d0d2 elementor-widget elementor-widget-text-editor\" data-id=\"9e5d0d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>What are Limited Liability Partnerships?<\/h2><p>A Limited Liability Partnership or \u2018LLP\u2019 is a form of business structure or corporate entity that <strong>combines elements of partnerships and corporations<\/strong>. LLPs are designed to offer flexibility, tax-efficiency, and most importantly, personal liability protection to all partners. An LLP can be formed when two or more individuals or corporate entities come together to conduct a profit-making venture. Limited Liability Partnerships are suitable for a range of business types, but this form of corporate structure is particularly suitable for professions that have traditionally operated as general partnerships. For example, law and accountancy firms, professional consultants, and private dentists all see significant benefits from operating as LLPs, not least liability protection against the malpractice or negligence of other partners.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ed7bc3 elementor-widget elementor-widget-text-editor\" data-id=\"7ed7bc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>The difference between LLPs and LPs<\/h2><p>Limited Liability Partnerships (LLPs) are not to be confused with Limited Partnerships (LPs) or General Partnerships (GPs). LLPs and LPs differ in a number of key areas, including the liability of partners, management structure, and taxation rules.\u00a0<\/p><p>Here we examine the key differences.\u00a0<\/p><h3>1. Liability of partners<\/h3><p>In an LP, <em>general partners<\/em> have<strong> unlimited personal liability for business debts<\/strong> while <em>limited partners<\/em> are only liable for the sum of their investment. LLPs differ as<em><strong> all<\/strong><\/em> partners benefit from liability protection, meaning they will not be held responsible for their fellow partner&#8217;s malpractice or any of the company\u2019s debts.<\/p><h3>2. Management structure<\/h3><p>The general management structure also differs between LP and LLPs. Within LPs it is typically the general partners who are involved in the decision-making process, whilst the limited partners are <strong>typically not involved at the executive or management level but rather as investors<\/strong> and, in some cases, advisory roles. The difference in levels of responsibility reflects the liability risk of each partner.\u00a0\u00a0<\/p><p>On the other hand, the partners of LLPs can take on management roles within the company without affecting their liability.<\/p><h3>3. Taxation<\/h3><p>The tax regimes for both types of partnership differ from country to country, but generally Limited Partnerships are not classed as separate entities meaning they are not subjected to corporate income taxes. Instead, the LP\u2019s taxable profits are allocated to each partner in line with the profit-sharing ratio set out in the partnership agreement. Each partner then pays tax based on their personal tax return.<\/p><p>LLPs have much more flexibility when it comes to taxation. Partners are usually treated as self-employed but LLPs can also be registered as a corporation or company for tax purposes. LLPs that have been established as separate legal entities must complete annual accounts and confirmation statements.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adfd4ca elementor-widget elementor-widget-text-editor\" data-id=\"adfd4ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>LLPs vs LPs: Key Structural Differences<\/strong><\/p><table><thead><tr><th>Area<\/th><th>LLP<\/th><th>LP<\/th><\/tr><\/thead><tbody><tr><td>Legal status<\/td><td>Separate legal entity<\/td><td>Not a separate legal entity<\/td><\/tr><tr><td>Partner liability<\/td><td>All partners have limited liability<\/td><td>General partners have unlimited liability<\/td><\/tr><tr><td>Management<\/td><td>All partners may manage without liability impact<\/td><td>Only general partners manage<\/td><\/tr><tr><td>Tax treatment<\/td><td>Flexible; often pass-through<\/td><td>Pass-through only<\/td><\/tr><tr><td>Typical use cases<\/td><td>Professional services, joint ventures<\/td><td>Investment structures<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eba14a7 elementor-widget elementor-widget-text-editor\" data-id=\"eba14a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Which countries allow for the creation of LLPs?<\/h2><p>LLPs are not available in all jurisdictions. For example, while China has <a href=\"https:\/\/msadvisory.com\/foreign-limited-partnership\/\">foreign limited partnerships<\/a>, <b>an LLP structure is not currently available<\/b>.<\/p><p>The LLP structure is legally recognised in various countries including the United Kingdom, USA, Australia, Singapore, and the UAE. Much of the current legislation relating to LLPs is broadly based on the <a href=\"https:\/\/www.gov.uk\/government\/publications\/life-of-a-limited-liability-partnership\/life-of-a-limited-liability-partnership-gpllp3\" target=\"_blank\" rel=\"noopener\">UK LLP Act (2000)<\/a> and the Singapore LLP Act (2005).\u00a0<\/p><p>A key legal principle within both of these acts is that they allow the creation of LLPs as a separate legal entity, i.e. a corporate body that is separate from its partners. This means that an LLP can own property, enter into contracts, and sue or be sued in its own name, whilst guaranteeing limited liability protection to its partners.\u00a0<\/p><p>In this article, by way of example, we explain the LLP formation process in the UK and the USA. <b>The process is very similar in all other countries that allow this corporate structure<\/b>.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02c771a elementor-widget elementor-widget-text-editor\" data-id=\"02c771a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Registering an LLP in the UK<\/h2><p>\u00a0In the UK, the most relevant pieces of legislation are the UK LLP Act (2000) and the Limited Liability Partnerships Regulations (2001).\u00a0\u00a0\u00a0<\/p><h3>1. Formation process<\/h3><p>To form an LLP in the UK, the partners must register with Companies House and complete a registration document. The LLP registration process involves providing a unique business name, the intended email address, and a designated company address in the country you wish the LLP to be registered (England and Wales, Scotland, or Northern Ireland).\u00a0<\/p><p>At least two members of the nascent LLP must be selected as &#8220;designated members&#8221; who are responsible for ensuring compliance with legal requirements, such as filing annual accounts and confirmation statements. However, every member of the LLP can be selected as an identified member, provided this decision is stated on the incorporation document.\u00a0<\/p><h3>2. Legal Requirements<\/h3><p>The default rules for UK LLPs are established in the Limited Liability Partnerships Regulations (2001). Although it is not a legal requirement to create a \u201cmembers&#8217; agreement\u201d, LLPs without one will be subject to the default provisions set out in the Limited Liability Partnerships Regulations (2001).\u00a0<\/p><p>Creating an <strong>LLP members&#8217; agreement<\/strong> is sensible as it allows you and your fellow members to establish basic rules, protocols and solutions in the event of difficulties or disputes between members.\u00a0<\/p><p>The LLP agreement typically sets out the members\u2019 terms on various concerns, including.\u00a0<\/p><ul><li>management, decision making and responsibilities;<\/li><li>ownership stakes and profit sharing;<\/li><li>admission of new members;<\/li><li>retirement and expulsion from the LLP and;<\/li><li>any entitlements or obligations of outgoing members.<\/li><\/ul><h3>3. Taxation\u00a0<\/h3><p>On completing registration of the LLP, Companies House will then pass on details of the nature of your business to the UK tax authority, HMRC. The new LLP will then receive a tax record and a corresponding unique taxpayer reference number.<\/p><p>Although LLPs have limited liability, the business venture is not considered as a separate entity from its owners for tax purposes. LLPs registered in the UK are therefore treated as partnerships and tax is paid on the share of the profits received by each member based on the profit-sharing ratio set out in the partnership agreement.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b37d7e3 elementor-widget elementor-widget-text-editor\" data-id=\"b37d7e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Registering an LLP in the USA<\/h2><p>In the USA, LLPs are subject to state law, and the specifics of LLP formation and regulation therefore vary from one state to the next. Texas was the first state to create provisions for the creation of LLPs but it\u2019s possible to form an LLP in all 50 states. Note that some states, including California and New York, only permit professional services firms to operate as an LLP.\u00a0<\/p><p>Although state laws and requirements vary, the core benefits of a limited liability partnership are consistent across the USA.<\/p><h3>1. Formation process<\/h3><p>As mentioned, the process for registering an LLP differs between states. The general process involves completing and submitting the LLP registration form with the relevant state agency. As standard, the formation process includes the following steps:<\/p><ul><li><strong>Unique business name<\/strong>: The name of the nascent LLP must be unique and comply with state regulations. Usually, it is the office of the Secretary of State that deals with company formations.<\/li><li><strong>Registered address<\/strong>: An official address must be provided for receiving legal and government correspondence.<\/li><li><strong>Operating agreement<\/strong>: The <a href=\"https:\/\/msadvisory.com\/what-is-an-operating-agreement\/\">operating agreement<\/a> covers how the LLP is managed and sets out governance policies. As with the members agreement for UK LLPs, the operating agreement details the ownership structure, partner responsibilities, and the profits sharing agreement.<\/li><li><strong>State paperwork<\/strong>: The final step in the US LLP registration process is filing the formation documents with the relevant state agency. The key formation documents are the Articles of Organization and the Certificate of Limited Liability Partnership. If you plan to do business in multiple states, you may need to file in each state.<\/li><\/ul><h3>2. Legal Considerations<\/h3><p>State laws and regulations relating to LLPs can vary significantly. Although the compliance and reporting requirements for LLPs are less stringent than for corporations, there are several key compliance requirements.\u00a0<\/p><p>These general requirements include; reporting and paying employment taxes, maintaining an operating agreement, filing annual reports with the state, recording the minutes of any partnership meetings, and holding the relevant licenses and permits.\u00a0<\/p><h3>3. Taxation<\/h3><p>In the USA, LLPs are classed as <strong>pass-through entities<\/strong> meaning they are not taxed as a separate business entity under federal tax laws. LLPs file an informational partnership tax return but they don\u2019t pay corporate income tax as a partnership. Instead, individual partners include their share of the LLP\u2019s profits and losses on their individual federal tax returns (<a href=\"https:\/\/www.irs.gov\/businesses\/partnerships\" target=\"_blank\" rel=\"noopener\">See link<\/a>).<\/p><p>However, certain states do not allow pass-through taxation and may impose a state franchise tax on the LLP.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd7463e elementor-widget elementor-widget-text-editor\" data-id=\"cd7463e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Limited Liability Partnerships (LLPs) offer a middle ground between sole proprietorships and traditional limited liability companies, providing flexibility in profit-sharing and management structure while maintaining limited liability status. However, LLP formation requires careful partner agreement drafting and registration with specific local authorities. MSA Asia guides you through LLP structuring and ensures your governance agreements comply with Chinese law. <a href=\"https:\/\/msadvisory.com\/contact\/\">Have a conversation with us<\/a> about <a href=\"https:\/\/msadvisory.com\/service\/corporate-services\/\">China corporate services<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4e8e22 elementor-position-left elementor-vertical-align-middle elementor-position-top speak-expert-new elementor-widget elementor-widget-image-box\" data-id=\"b4e8e22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/msadvisory.com\/contact\/\" tabindex=\"-1\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china.jpeg\" class=\"attachment-full size-full wp-image-21671\" alt=\"Shanghai China\" srcset=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china.jpeg 1024w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china-300x169.jpeg 300w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china-768x432.jpeg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><div class=\"elementor-image-box-title\"><a href=\"https:\/\/msadvisory.com\/contact\/\">LLP Structuring Advice<\/a><\/div><p class=\"elementor-image-box-description\">Considering an LLP structure? MSA helps assess suitability and structure your setup. Contact us.\n<span>Message &nbsp;\u2192<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e301d06 e-flex e-con-boxed e-con e-parent\" data-id=\"e301d06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0b9ecf elementor-widget elementor-widget-heading\" data-id=\"b0b9ecf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-771e863 align-at-right uael-faq-box-layout-yes elementor-widget elementor-widget-uael-faq\" data-id=\"771e863\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div id='uael-faq-wrapper-124' class=\"uael-faq-wrapper\">\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-4e204cd\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-right\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"14\" viewBox=\"0 0 14 14\" fill=\"none\"><path d=\"M6 6V0H8V6H14V8H8V14H6V8H0V6H6Z\" fill=\"#2453ff\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"2\" viewBox=\"0 0 14 2\" fill=\"none\"><path d=\"M0 0V2H14V0H0Z\" fill=\"#2453ff\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-4e204cd uael-question-span\" tabindex=\"0\" id=\"uael-faq-1-69f1a11c28575\">What are the benefits of setting up an LLP?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p>LLPs offer various benefits, such as limited liability protection, flexibility, tax efficiency, and professional credibility. For most entrepreneurs, the limited liability protection whereby personal assets are protected from the business\u2019s debts and liabilities is the most attractive feature of the LLP company structure.<\/p><p>How does the liability of partners in an LLP differ from that in an LP?<br \/>In an LLP, all partners benefit from limited liability meaning they are not personally responsible for the malpractice or negligence of their fellow partners or the business\u2019s debts. In contrast, an LP has at least one general partner with unlimited liability, while limited partners are only liable for the amount of their capital investment.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-71c8c6c\" class=\"uael-faq-accordion\" role=\"tablist\">\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-right\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"14\" viewBox=\"0 0 14 14\" fill=\"none\"><path d=\"M6 6V0H8V6H14V8H8V14H6V8H0V6H6Z\" fill=\"#2453ff\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"2\" viewBox=\"0 0 14 2\" fill=\"none\"><path d=\"M0 0V2H14V0H0Z\" fill=\"#2453ff\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"uael-question-71c8c6c uael-question-span\" tabindex=\"0\" id=\"uael-faq-2-69f1a11c288c6\">How does liability differ between an LLP and LP?<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\n\t\t\t\t\t\t\t\t\t<span>\n\t\t\t\t\t\t\t\t\t<span><p><span style=\"font-weight: 400\">In an LLP, all partners benefit from limited liability meaning they are not personally responsible for the malpractice or negligence of their fellow partners or the business\u2019s debts. In contrast, an LP has at least one general partner with unlimited liability, while limited partners are only liable for the amount of their capital investment.<\/span><\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Key Takeaways An LLP is a business structure that combines elements of partnerships and corporations, offering flexibility, tax efficiency, and personal liability protection to all partners. LLPs can be formed when two or more individuals or corporate entities join to conduct a profit-making venture. All partners in an LLP benefit from liability protection, meaning they [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":31743,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"iawp_total_views":73,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-31476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-entities"],"acf":[],"_links":{"self":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/31476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/comments?post=31476"}],"version-history":[{"count":9,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/31476\/revisions"}],"predecessor-version":[{"id":47304,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/31476\/revisions\/47304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/media\/31743"}],"wp:attachment":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/media?parent=31476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/categories?post=31476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/tags?post=31476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}