Introducing the New Simple Agreement for Future Equity (SAFE) for LLCs

My new Simple Agreement for Future Equity (SAFE) for LLCs is the first SAFE specifically designed for limited liability companies classified under U.S. federal tax law as partnerships or disregarded entities.

The new SAFE for LLCs, annotated with helpful drafting notes, is available here.

Due to the complexities associated with the taxation of pass-through entities under U.S. law, you should consult with and rely upon the advice of your own tax and legal advisors regarding the tax treatment associated with using this SAFE.

 

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