Protecting the Limited Liability Feature of Your Family Business: Evidence from the U.S. Court System
研究了美国法院在何种程度上裁定“刺破公司面纱”，即忽视有限责任特征并追究股东个人责任，为家族企业提供了降低这一风险的建议。
One of the benefits cited for the organizational structure of a corporation or limited liability company is the limited liability feature associated with these forms of organization. However, our legal system contains a judicial doctrine known as piercing the corporate veil, which essentially asks the courts to disregard the limited liability feature of the organization and impose personal liability on the shareholders, officers, andqor directors. This study provides evidence regarding the extent to which the U.S. courts have ruled to pierce the corporate veil and suggests steps that family-owned businesses can take to minimize this potential risk.