Property Ownership

In Louisiana, which type of ownership form is commonly used for commercial real estate investment where owners want liability protection and pass-through taxation?

ATenancy in common as natural persons
BLimited liability company (LLC)✓ Correct
CJoint tenancy with right of survivorship
DReal estate investment trust (REIT) only

Explanation

LLCs are widely used for Louisiana commercial real estate investment because they provide personal liability protection for the members and allow pass-through taxation (income/loss reported on members' personal returns), avoiding double taxation of a corporation.

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