text:
Limited liability company
From Wikipedia, the free encyclopedia
Jump to: navigation, search
"LLC" redirects here. For other uses, see LLC (disambiguation).
This article is about the United States-specific business entity form. For limited liability companies, see Limited company. For a general discussion of entities with limited liability, see Private limited company.
This article includes a list of references, but its sources remain unclear because it has insufficient inline citations. Please help to improve this article by introducing more precise citations. (May 2009) (Learn how and when to remove this template message)
This article is part of a series on
Corporate law
By jurisdiction[show]
Anguilla
Australia
BVI
Canada
Cayman Islands
India
South Africa
United States
Vietnam

European Union
France
Germany
United Kingdom
General corporate forms[show]
Company
Conglomerate
Cooperative
Corporation
Holding company
Joint-stock
Partnership
General
Limited
Limited liability
Private limited
Sole proprietorship
Corporate forms
by jurisdiction[show]
European Union
Societas (SE)
Societas cooperativa (SCE)
Societas privata (SPE)
Societas unius personae (SUP)
Economic interest grouping (EEIG)
UK / Ireland / Commonwealth
Charitable incorporated organisation (CIO)
Community interest company (CIC)
Industrial and provident society (IPS)

Limited company (Ltd.)
by guarantee
by shares
proprietary
public
Unlimited company
United States
Benefit corporation
C corporation
Limited liability company (LLC)
Low-profit LLC
Series LLC
Limited liability limited partnership (LLLP)
S corporation
Delaware corporation / statutory trust
Massachusetts business trust
Nevada corporation
Others
Aktiebolag (AB)
Aktiengesellschaft (AG)
Ansvarlig selskap (ANS)
Aktieselskab (A/S)
Aksjeselskap (AS)
Gesellschaft mit beschränkter Haftung (GmbH)
Kabushiki gaisha (K.K.)
Naamloze vennootschap (N.V.)
Osakeyhtiö (Oy)
S.A.
Société à responsabilité limitée (SARL)
more...
Doctrines[show]
Business judgment rule
Corporate governance
De facto and estoppel corporations
Internal affairs doctrine
Limited liability
Piercing the corporate veil
Rochdale Principles
Ultra vires
Related areas[show]
Civil procedure
Contract
Corporate registers
Company portal
Law portal
v
t
e
A limited liability company (LLC) is the United States-specific form of a private limited company. It is a business structure that combines the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation.[1][2] An LLC is not a corporation in and of itself; it is a legal form of a company that provides limited liability to its owners in many jurisdictions. LLCs are well-known for the flexibility that they provide to business owners; depending on the situation, an LLC may elect to use corporate tax rules instead of being treated as a partnership[3], and, under certain circumstances, LLCs may be organized as not-for-profit.[4] In certain U.S. states (for example, Texas), businesses that provide professional services requiring a state professional license, such as legal or medical services, may not be allowed to form an LLC but may be required to form a similar entity called a professional limited liability company (PLLC).[5]
Contents
[hide]
1 Overview
2 Flexibility and default rules
3 Income tax
4 Advantages
5 Disadvantages
6 Variations
7 See also
8 References
Overview[edit]
A limited liability company (LLC) is a hybrid legal entity having certain characteristics of both a corporation and a partnership or sole proprietorship (depending on how many owners there are). An LLC is a type of unincorporated association distinct from a corporation. The primary characteristic an LLC shares with a corporation is limited liability, and the primary characteristic it shares with a partnership is the availability of pass-through income taxation.[6] It is often more flexible than a corporation, and it is well-suited for companies with a single owner.[7]
Although LLCs and corporations both possess some analogous features, the basic terminology commonly associated with each type of legal entity, at least within the United States, is sometimes different. When an LLC is formed, it is said to be "organized", not "incorporated" or "chartered", and its founding document is likewise known as its "articles of organization", instead of its "articles of incorporation" or its "corporate charter". Internal operations of an LLC are further governed by its "operating agreement", rather than its "bylaws". The owner of beneficial rights in an LLC is known as a "member," rather than a "shareholder".[8] Additionally, ownership in an LLC is represented by a "membership interest" or an "LLC interest" (sometimes measured in "membership units" or just "units" and at other times simply stated only as percentages), rather than represented by "shares of stock" or just "shares" (with ownership measured by the number of shares held by each shareholder). Similarly, when issued in physical rather than electronic form, a document evidencing ownership rights in an LLC is called a "membership certificate" rather than a "stock certificate".[9]
In the absence of express statutory guidance, most American courts have held that LLC members are subject to the same common law alter ego piercing theories as corporate shareholders.[10] However, it is more difficult to pierce the LLC veil because LLCs do not have many formalities to maintain. As long as the LLC and the members do not commingle funds, it is difficult to pierce the LLC veil.[11][12] Membership interests in LLCs and partnership interests are also afforded a significant level of protection through the charging order mechanism. The charging order limits the creditor of a debtor-partner or a debtor-member to the debtor's share of distributions, without conferring on the creditor any voting or management rights.[13]
Limited liability company members may, in certain circumstances, also incur a personal liability in cases where distributions to members render the LLC insolvent.[14]
Flexibility and default rules[edit]
LLCs are subject to fewer regulations than traditional corporations, and thus may allow members to create a more flexible management structure than is possible with other corporate forms. As long as it remains within the confines of state law, the operating agreement is responsible for the flexibility the members of the LLC have in deciding how their LLC will be governed.[15] State statutes typically provide automatic or "default" rules for how an LLC will be governed unless the operating agreement provides otherwise.
The limited liability company ("LLC") has grown to become one of the most prevalent business forms in the United States. Even the use of a single member LLC affords greater protection for the assets of the member, as compared to operating as an unincorporated entity.[16]
Effective August 1, 2013, the Delaware Limited Liability Company Act provides that the managers and controlling members of a limited liability company owe fiduciary duties of care and loyalty to the limited liability company and its members. Under the amendment (prompted by the Delaware Supreme Court's decision in Gatz Properties, LLC v. Auriga Capital Corp),[17] parties to an LLC remain free to expand, restrict, or eliminate fiduciary duties in their LLC agreements (subject to the implied covenant of good faith and fair dealing).[18]
Under 6 Del. C. Section 18-101(7), a Delaware LLC operating agreement can be written, oral or implied. It sets forth member capital contributions, ownership percentages, and management structure. Like a prenuptial agreement, an operating agreement can avoid future disputes between members by addressing buy-out rights, valuation formulas, and transfer restrictions. The written LLC operating agreement should be signed by all of its members.[19]
Income tax[edit]
For U.S. federal income tax purposes, an LLC is treated by default as a pass-through entity.[20] If there is only one member in the company, the LLC is treated as a “disregarded entity” for tax purposes, and an individual owner would report the LLC's income or loss on Schedule C of his or her individual tax return. Thus, income from the LLC is taxed at the individual tax rates. The default tax status for LLCs with multiple members is as a partnership, which is required to report income and loss on IRS Form 1065. Under partnership tax treatment, each member of the LLC, as is the case for all partners of a partnership, annually receives a Form K-1 reporting the member's distributive share of the LLC's income or loss that is then reported on the member's individual income tax return.[21] On the other hand, income from corporations is taxed twice, once at the corporate entity level and again when distributed to shareholders, thus more tax savings often result if a business formed as an LLC rather than a corporation.[22]
An LLC with either single or multiple members may elect to be taxed as a corporation through the filing of IRS Form 8832.[23] After electing corporate tax status, an LLC may further elect to be treated as a regular C corporation (taxation of the entity's income prior to any dividends or distributions to the members and then taxation of the dividends or distributions once received as income by the members) or as an S corporation (entity level income and loss passes through to the members). Some commentators have recommended an LLC taxed as a S-corporation as the best possible small business structure. It combines the simplicity and flexibility of an LLC with the tax benefits of an S-corporation (self-employment tax savings).[24]
Advantages[edit]
Choice of tax regime. An LLC can elect to be taxed as a sole proprietor, partnership, S corporation or C corporation (as long as they would otherwise qualify for such tax treatment), providing for a great deal of flexibility.
A limited liability company with multiple members that elects to be taxed as partnership may specially allocate the members' distributive share of income, gain, loss, deduction, or credit via the company operating agreement on a basis other than the ownership percentage of each member so long as the rules contained in Treasury Regulation (26 CFR) 1.704-1 are met. S corporations may not specially allocate profits, losses and other tax items under US tax law.
The owners of the LLC, called members, are protected from some or all liability for acts and debts of the LLC, depending on state shield laws.
In the United States, an S corporation has a limited number of stockholders, and all of them must be U.S. citizens; an LLC may have an unlimited number of members, and there is no citizenship restriction.
Much less administrative paperwork and record-keeping than a corporation.
Pass-through taxation (i.e., no double taxation), unless the LLC elects to be taxed as a C corporation.
Using default tax classification, profits are taxed personally at the member level, not at the LLC level.
LLCs in most states are treated as entities separate from their members. However, in some jurisdictions such as Connecticut, case law has determined that owners were not required to plead facts sufficient to pierce the corporate veil and LLC members can be personally liable for operation of the LLC (see, for example, the case of Sturm v. Harb Development[25]
LLCs in some states can be set up with just one natural person involved.
Less risk of being "stolen" by fire-sale acquisitions (more protection against "hungry" investors).
For real estate companies, each separate property can be owned by its own individual LLC, thereby shielding not only the owners but their other properties from cross-liability.[26]
Disadvantages[edit]
Although there is no statutory requirement for an operating agreement in most jurisdictions, members of a multiple member LLC who operate without one may encounter problems. Unlike state laws regarding stock corporations, which are very well developed and provide for a variety of governance and protective provisions for the corporation and its shareholders, most states do not dictate detailed governance and protective provisions for the members of a limited liability company. Thus, in the absence of such statutory provisions, the members of an LLC must establish governance and protective provisions pursuant to an operating agreement or similar governing document.
It may be more difficult to raise financial capital for an LLC as investors may be more comfortable investing funds in the better-understood corporate form with a view toward an eventual IPO. One possible solution may be to form a new corporation and merge into it, dissolving the LLC and converting into a corporation.
Many jurisdictions—including Alabama, California, Kentucky, New York, Pennsylvania, Tennessee, and Texas—levy a franchise tax or capital values tax on LLCs. In essence, this franchise or business privilege tax is the fee the LLC pays the state for the benefit of limited liability. The franchise tax can be an amount based on revenue, an amount based on profits, or an amount based on the number of owners or the amount of capital employed in the state, or some combination of those factors, or simply a flat fee, as in Delaware.
Effective in Texas for 2007 the franchise tax is replaced with the Texas Business Margin Tax. This is paid as: tax payable = revenues minus some expenses with an apportionment factor. In most states, however, the fee is nominal and only a handful charge a tax comparable to the tax imposed on corporations.
In California, both foreign and domestic LLCs, corporations, and trusts, whether for-profit or non-profit—unless the entity is tax exempt—must at least pay a minimum income tax of $800 per year to the Franchise Tax Board; and no foreign LLC, corporation or trust may conduct business in California unless it is duly registered with the California Secretary of State.
Renewal fees may also be higher. Maryland, for example, charges a stock or nonstock corporation $120 for the initial charter, and $100 for an LLC. The fee for filing the annual report the following year is $300 for stock-corporations and LLCs. The fee is zero for non-stock corporations. In addition, certain states, such as New York, impose a publication requirement upon formation of the LLC which requires that the members of the LLC publish a notice in newspapers in the geographic region that the LLC will be located that it is being formed. For LLCs located in major metropolitan areas (e.g., New York City), the cost of publication can be significant.
The management structure of an LLC may not be clearly stated. Unlike corporations, they are not required to have a board of directors or officers. (This could also be seen as an advantage to some.)
Taxing jurisdictions outside the US are likely to treat a US LLC as a corporation, regardless of its treatment for US tax purposes—for example a US LLC doing business outside the US or as a resident of a foreign jurisdiction.[27] This is very likely where the country (such as Canada) does not recognize LLCs as an authorized form of business entity in that country.
The principals of LLCs use many different titles—e.g., member, manager, managing member, managing director, chief executive officer, president, and partner. As such, it can be difficult to determine who actually has the authority to enter into a contract on the LLC's behalf.
Variations[edit]
A Professional Limited Liability Company (PLLC, P.L.L.C., or P.L.) is a limited liability company organized for the purpose of providing professional services. Usually, professions where the state requires a license to provide services, such as a doctor, chiropractor, lawyer, accountant, architect, landscape architect, or engineer, require the formation of a PLLC.[5] However, some states, such as California, do not permit LLCs to engage in the practice of a licensed profession. Exact requirements of PLLCs vary from state to state. Typically, a PLLC's members must all be professionals practicing the same profession. In addition, the limitation of personal liability of members does not extend to professional malpractice claims.
A Series LLC is a special form of a Limited liability company that allows a single LLC to segregate its assets into separate series. For example, a series LLC that purchases separate pieces of real estate may put each in a separate series so if the lender forecloses on one piece of property, the others are not affected.
An L3C is a for-profit, social enterprise venture that has a stated goal of performing a socially beneficial purpose, not maximizing income. It is a hybrid structure that combines the legal and tax flexibility of a traditional LLC, the social benefits of a nonprofit organization, and the branding and market positioning advantages of a social enterprise.
An Anonymous Limited Liability Company is a LLC for which ownership information is not made publicly available by the state. This is typically accomplished by using a third-party to act as the organizer and registered agent of the LLC.[28]
See also[edit]
Besloten vennootschap met beperkte aansprakelijkheid, a Belgian (bvba) and Dutch (bv) private limited company
Société à responsabilité limitée, the equivalent in French speaking countries
Incorporation (business)
Limited liability partnership (LLP)
List of company registers
List of business entities
Unlimited company
Wholly Foreign-Owned Enterprise
References[edit]
Jump up ^ Schwindt, Kari (1996). "Limited Liability Companies: Issues in Member Liability". UCLE Law Review. 44: 1541. Retrieved 7 September 2017.
Jump up ^ "Limited liability company (LLC)". Wex. Cornell Law School. Retrieved 7 September 2017.
Jump up ^ "Limited Liability Company (LLC)". Internal Revenue Service. Retrieved 25 January 2018.
Jump up ^ McCray, Richard A.; Thomas, Ward L. "Limited Liability Companies as Exempt Organizations" (PDF). Internal Revenue Service. Retrieved 7 September 2017.
^ Jump up to: a b Akalp, Neil (10 August 2016). "Should You Structure Your Accounting Firm as an LLC, PLLC or PC?". Accounting Today. SourceMedia. Retrieved 7 September 2017.
Jump up ^ Larson, Aaron (12 July 2016). "What is a Limited Liability Company (LLC)". ExpertLaw. Retrieved 7 September 2017.
Jump up ^ Bischoff, Bill (1 May 2017). "The advantages of owning real estate in a single-member LLC". MarketWatch, Inc. Retrieved 7 September 2017.
Jump up ^ Johnston, Kevin. "What Is the Difference Between a Shareholder Vs. a LLC Member?". Hearst Newspapers, LLC. Houston Chronicle. Retrieved 7 September 2017.
Jump up ^ Friedman, Scott E. (1996). Forming Your Own Limilted Liability Company. Dearborn Trade Publishing. p. 60. ISBN 9780936894935. Retrieved 7 September 2017.
Jump up ^ Macey, Jonathan R. (27 March 2014). "The Three Justifications for Piercing the Corporate Veil". The Three Justifications for Piercing the Corporate Veil. Retrieved 7 September 2017.
Jump up ^ Klein, Shaun M. (1996). "Piercing the Veil of the Limited Liability Company, from Sure Bet to Long Shot: Gallinger v. North Star Hospital Mutual Assurance, Ltd". Journal of Corporate Law. 22: 131. Retrieved 7 September 2017.
Jump up ^ Vandervoort, Jeffrey K. (2004). "Piercing the Veil of Limited Liability Companies: The Need for a Better Standard". DePaul Business and Commercial Law Journal. 3: 51. Retrieved 7 September 2017.
Jump up ^ Adkisson, Jay (30 April 2013). "The Misunderstood Charging Order". Forbes. Retrieved 7 September 2017.
Jump up ^ See, e.g., "Delaware Code, Title 6, Chapter 18, Limited Liability Company Act". State of Delaware. Retrieved 7 September 2017.
Jump up ^ "Pros and Cons of a Limited Liability Company (LLC)". AllBusiness.com. Retrieved 7 September 2017.
Jump up ^ Miller, Shari P. "Single Member LLC Vs. Sole Proprietorship Liability". Houston Chronicle. Hearst Newspapers, LLC. Retrieved 7 September 2017.
Jump up ^ "Gatz Properties, LLC v. Auriga Capital Corp., 59 A. 3d 1206 (2012)". Google Scholar. Google. Retrieved 7 September 2017.
Jump up ^ Falby, Bruce E. (22 August 2013). "Delaware amends its LLC Act: managers and controllers owe fiduciary duties unless LLC agreement provides otherwise". DLA Piper. Retrieved 7 September 2017.
Jump up ^ Bainbridge, Stephen (27 September 2014). "Didn't sign your LLC operating agreement? Think that'll get you off? Think again". ProfessorBainbridge.com. Retrieved 7 September 2017.
Jump up ^ "Instruction SS-4 (Rev. January 2011)" (PDF). Retrieved 2012-01-04.
Jump up ^ "LLC Filing as a Corporation or Partnership". IRS. Internal Revenue Service. Retrieved 7 September 2017.
Jump up ^ Akalp, Nellie (9 February 2012). "How to Structure Your Startup to Avoid Double Taxation". Mashable. Retrieved 7 September 2017.
Jump up ^ "IRS Form 8832 (Rev. January 2011)" (PDF). Retrieved 7 September 2017.
Jump up ^ "Tax Advantages of Corporations - Updated for Tax Year 2016". TurboTax. Retrieved 7 September 2017.
Jump up ^ "Sturm v. Harb Development, 298 Conn. 124, 2 A.3d 859 (2010)". Google Scholar. Google. Retrieved 7 September 2017.
Jump up ^ "Six Benefits of Limited Liability Companies". Cornerstone Law Firm. Cornerstone Law Firm, LLC. Retrieved 23 October 2017.
Jump up ^ For example, HMRC in the United Kingdom, see HMRC Tax Manuals, DT19853A
Jump up ^ Donahue, Larry. "Just How "Anonymous" are Anonymous LLC's?". Law 4 Small Business, P.C. Retrieved 8 March 2017.
[show]
v
t
e
Private equity and venture capital
Basic investment types
Buyout
Venture
Mezzanine
Growth
Secondaries
Equity co-investment
History
History of private equity and venture capital
Early history of private equity
Private equity in the 1980s
Private equity in the 1990s
Private equity in the 2000s
Terms and concepts
Buyout
Financial sponsor
Management buyout
Divisional buyout
Buy–sell agreement
Leveraged recapitalization
Dividend recapitalization
Venture
Angel investor
Business incubator
Post-money valuation
Pre-money valuation
Seed money
Startup company
Venture capital financing
Venture debt
Venture round
Structure
Private equity firms and funds
Limited partnership
Limited liability company
Carried interest
Management fee
Publicly traded private equity
Business Development Company
Venture capital trust
Private investment in public equity (PIPE)
Pledge fund
Investors
Corporations
Institutional investors
Pension funds
Insurance companies
Fund of funds
Endowments
Foundations
Investment banks
Merchant banks
Commercial banks
High-net-worth individuals
Family offices
Sovereign wealth funds
Crowdfunding
Related financial terms
AUM
Cap table
Capital call
Capital commitment
Capital structure
Distribution waterfall
EBITDA
Envy ratio
High-yield debt
IPO
IRR
Leverage
Liquidation preference
M&A
PME
Taxation of private equity and hedge funds
Undercapitalization
Vintage year
Private equity and venture capital investors
Private equity firms
Venture capital firms
Angel investors
Portfolio companies
Authority control
WorldCat Identities
VIAF: 309848916
LCCN: no2014092724
GND: 7593437-1
NDL: 01016930
Retrieved from "https://en.wikipedia.org/w/index.php?title=Limited_liability_company&oldid=827658416"
Categories:
Corporate taxation in the United States
Legal entities
Types of business entity
Hidden categories:
Articles lacking in-text citations from May 2009
All articles lacking in-text citations
Use dmy dates from May 2012
Wikipedia articles with VIAF identifiers
Wikipedia articles with LCCN identifiers
Wikipedia articles with GND identifiers
Navigation menu
Personal tools
Not logged in
Talk
Contributions
Create account
Log in
Namespaces
Article
Talk
Variants
Views
Read
Edit
View history
More
Search
Navigation
Main page
Contents
Featured content
Current events
Random article
Donate to Wikipedia
Wikipedia store
Interaction
Help
About Wikipedia
Community portal
Recent changes
Contact page
Tools
What links here
Related changes
Upload file
Special pages
Permanent link
Page information
Wikidata item
Cite this page
Print/export
Create a book
Download as PDF
Printable version
Languages
Bân-lâm-gú
Беларуская
Deutsch
Ελληνικά
Français
Հայերեն
हिन्दी
Ирон
Italiano
ಕನ್ನಡ
ქართული
Latviešu
Lietuvių
Bahasa Melayu
Nederlands
日本語
Slovenčina
کوردی
Српски / srpski
Svenska
தமிழ்
Tiếng Việt
中文
14 more
Edit links
This page was last edited on 26 February 2018, at 00:08.
Text is available under the Creative Commons Attribution-ShareAlike License; additional terms may apply. By using this site, you agree to the Terms of Use and Privacy Policy. Wikipedia® is a registered trademark of the Wikimedia Foundation, Inc., a non-profit organization.
Privacy policy
About Wikipedia
Disclaimers
Contact Wikipedia
Developers
Cookie statement
Mobile view
Enable previews

value: div

values: mw-page-base noprint

values: mw-head-base noprint

values: firstHeading firstHeading en

values: siteSub noprint

values: jump-to-nav mw-jump

values:
/wiki/LLC_(disambiguation)
mw-disambig
LLC (disambiguation)

values:
note
hatnote navigation-not-searchable

values: Wikipedia:WikiProject Fact and Reference Check

values: plainlinks metadata ambox ambox-style ambox-More_footnotes

values: font-size:105%;background:transparent;text-align:left;text-align:center; background:lavender; line-height:130%; padding:0.3em 0em;

values: font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;

values: padding:0 0.1em 0.4em;border-bottom:#ccc 1px solid

values:
/wiki/Types_of_business_entity
mw-redirect
Types of business entity

values: float:right;clear:right;width:22.0em;margin:0 0 1.0em 1.0em;background:#f9f9f9;border:1px solid #aaa;padding:0.2em;border-spacing:0.4em 0;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none

values: De facto corporation and corporation by estoppel

values: padding:0.3em 0.4em 0.3em;font-weight:bold;border-top: 1px solid #aaa; border-bottom: 1px solid #aaa;

values:
/wiki/Medical_services
mw-redirect
Medical services

values: Edit section: Flexibility and default rules

values:
/wiki/Sole_proprietor
mw-redirect
Sole proprietor

values: -moz-column-width: 30em; -webkit-column-width: 30em; column-width: 30em; list-style-type: decimal;

values: Template:Private equity and venture capital

values: Template talk:Private equity and venture capital

values:
navbox-image
5
width:1px;padding:0px 0px 0px 2px

values: History of private equity and venture capital

values: Earnings before interest, taxes, depreciation and amortization

values: Taxation of private equity and hedge funds

values: Category:Private equity and venture capital investors

values: Category:Private equity portfolio companies

values: nowraplinks hlist collapsible collapsed navbox-inner

values:
nofollow
external text
https://viaf.org/viaf/309848916

values:
nofollow
external text
https://d-nb.info/gnd/7593437-1

values: Category:Corporate taxation in the United States

values: Category:Articles lacking in-text citations from May 2009

values: Category:All articles lacking in-text citations

values: Category:Wikipedia articles with VIAF identifiers

values: Category:Wikipedia articles with LCCN identifiers

values: Category:Wikipedia articles with GND identifiers

values: Discussion about edits from this IP address [ctrl-alt-n]

values: A list of edits made from this IP address [ctrl-alt-y]

values: You are encouraged to create an account and log in; however, it is not mandatory

values: You're encouraged to log in; however, it's not mandatory. [ctrl-alt-o]

values:
/wiki/Limited_liability_company
View the content page [ctrl-alt-c]
c

values: p-namespaces navigation vectorTabs p-namespaces-label

values:
p-variants
navigation
vectorMenu emptyPortlet
p-variants-label

values: Past revisions of this page [ctrl-alt-h]

values: p-views navigation vectorTabs p-views-label

values: portal navigation p-interaction p-interaction-label

values: List of all English Wikipedia pages containing links to this page [ctrl-alt-j]

values: Recent changes in pages linked from this page [ctrl-alt-k]

values:
/wiki/Wikipedia:File_Upload_Wizard
Upload files [ctrl-alt-u]
u

values: A list of all special pages [ctrl-alt-q]

values: Permanent link to this revision of the page

values: Link to connected data repository item [ctrl-alt-g]

values: Printable version of this page [ctrl-alt-p]

values: Iú-hān chek-jīm hoē-siā (Bí-kok) – Chinese (Min Nan)

values:
interlanguage-link interwiki-zh-min-nan
display: none;

values: Таварыства з абмежаванай адказнасцю – Belarusian

values:
interlanguage-link interwiki-be
display: none;

values: Εταιρεία Περιορισμένης Ευθύνης – Greek

values:
interlanguage-link interwiki-el
display: none;

values: Սահմանափակ պատասխանատվությամբ ընկերություն – Armenian

values:
interlanguage-link interwiki-hy
display: none;

values: सीमित देयता कंपनी – Hindi

values: Цыбыр бæрнады æхсæнад – Ossetic

values:
interlanguage-link interwiki-os
display: none;

values: ಸೀಮಿತ ಹೊಣೆಗಾರಿಕೆ ನಿಗಮ – Kannada

values:
interlanguage-link interwiki-kn
display: none;

values: შეზღუდული პასუხისმგებლობის საზოგადოება – Georgian

values:
interlanguage-link interwiki-ka
display: none;

values: Sabiedrība ar ierobežotu atbildību – Latvian

values:
interlanguage-link interwiki-lv
display: none;

values:
interlanguage-link interwiki-lt
display: none;

values:
interlanguage-link interwiki-nl
display: none;

values:
https://ja.wikipedia.org/wiki/LLC
LLC – Japanese
ja
ja
interlanguage-link-target

values:
interlanguage-link interwiki-sk
display: none;

values: شرکەت بە بەرپرسیارێتیی سنووردار – Central Kurdish

values:
interlanguage-link interwiki-ckb
display: none;

values: Друштво са ограниченом одговорношћу – Serbian

values:
interlanguage-link interwiki-sr
display: none;

values:
interlanguage-link interwiki-sv
display: none;

values: வரையறுக்கப்பட்ட பொறுப்பு நிறுமம் – Tamil

values: Công ty trách nhiệm hữu hạn – Vietnamese

values: All languages (initial selection from common choices by you and others)

values: /static/images/wikimedia-button-1.5x.png 1.5x, /static/images/wikimedia-button-2x.png 2x

values: /static/images/poweredby_mediawiki_132x47.png 1.5x, /static/images/poweredby_mediawiki_176x62.png 2x

values:
suggestions
display: none; font-size: 13px;

values: mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject page-Limited_liability_company rootpage-Limited_liability_company skin-vector action-view


text:
Inferior vena cava
From Wikipedia, the free encyclopedia
Jump to: navigation, search
Inferior vena cava
Superior vena cava, inferior vena cava, azygos vein and their tributaries
Details
Source
common iliac vein
lumbar veins
testicular vein
renal vein
suprarenal vein
hepatic vein
Drains to
right atrium
Artery
abdominal aorta
Identifiers
Latin
vena cava inferior
MeSH
A07.231.908.949.648
TA
A12.3.09.001
FMA
10951
Anatomical terminology
[edit on Wikidata]
The inferior vena cava (or IVC) (Latin: vena, "vein", cavus, "hollow") is a large vein that carries deoxygenated blood from the lower and middle body into the right atrium of the heart. Its walls are rigid and has valves so the blood does not flow down via gravity. It is formed by the joining of the right and the left common iliac veins, usually at the level of the fifth lumbar vertebra.
The inferior vena cava is the lower ("inferior") of the two venae cavae, the two large veins that carry deoxygenated blood from the body: the inferior vena cava carries blood from the lower half of the body whilst the superior vena cava carries blood from the upper half of the body.
It is a large retroperitoneal vein that lies posterior to the abdominal cavity and runs along the right side of the vertebral column. It enters the right atrium at the lower right, back side of the heart.
Contents
[hide]
1 Structure
1.1 Tributaries
1.2 Development
1.3 Variation
2 Function
3 Clinical significance
4 Additional images
5 See also
6 References
7 External links
Structure[edit]
The inferior vena cava is formed by the joining of the left and right common iliac veins and brings collected blood into the right atrium of the heart. It also joins with the azygos vein (which runs on the right side of the vertebral column) and venous plexuses next to the spinal cord.
The inferior vena cava begins as the left and right common iliac veins behind the abdomen unite, at about the level of L5. It passes through the thoracic diaphragm at the caval opening at the level of T8.
Tributaries[edit]
The specific levels of the tributaries are as follows:
Level Vein
T8 hepatic veins, inferior phrenic vein
L1 right suprarenal vein, renal veins
L2 right gonadal vein
L1–L5 lumbar veins
L5 common iliac veins
Because the inferior vena cava is located to the right of the midline, drainage of the tributaries is not always symmetrical. On the right, the gonadal veins and suprarenal veins drain into the inferior vena cava directly. On the left, they drain into the renal vein which in turn drains into the inferior vena cava. By contrast, all the lumbar veins and hepatic veins usually drain directly into the inferior vena cava.
Development[edit]
In the embryo, the inferior vena cava and right atrium are separated by the valve of the inferior vena cava, also known as the Eustachian valve. In the adult, this valve typically has totally regressed or remains as a small fold of endocardium.[1]
Variation[edit]
Rarely, the inferior vena cava may vary in its size and position. In transposition of the great arteries the inferior vena cava may lie on the left. It may be replaced by two vessels beneath the level of the renal veins.[2]
Function[edit]
The inferior vena cava is a vein. It carries deoxygenated blood from the lower half of the body to the right atrium of the heart.[2]
The corresponding vein that carries deoxygenated blood from the upper half of the body is the superior vena cava.
Clinical significance[edit]
Health problems attributed to the IVC are most often associated with it being compressed (ruptures are rare because it has a low intraluminal pressure). Typical sources of external pressure are an enlarged aorta (abdominal aortic aneurysm), the gravid uterus (aortocaval compression syndrome) and abdominal maligancies, such as colorectal cancer, renal cell carcinoma and ovarian cancer. Since the inferior vena cava is primarily a right-sided structure, unconscious pregnant women should be turned on to their left side (the recovery position), to relieve pressure on it and facilitate venous return {{citation needed}}. In rare cases, straining associated with defecation can lead to restricted blood flow through the IVC and result in syncope (fainting).[3]
Blockage of the inferior vena cava is rare, and is treated urgently as a life-threatening condition. It is associated with deep vein thrombosis, IVC filters, liver transplantation and surgical procedures such as the insertion of a catheter in the femoral vein in the groin.[4]
Branches of Inferior Vena Cava
Trauma to the vena cava is usually fatal as unstoppable excessive blood loss occurs.
Additional images[edit]
Inferior vena cava
Inferior vena cava front view
See also[edit]
Atriocaval shunt
Inferior vena cava syndrome
Recovery position
References[edit]
Jump up ^ Turhan Yavuz; Nazli, C; Kinay, O; Kutsal, A (2002). "Giant Eustachian Valve: with Echocardiographic Appearance of Divided Right Atrium". Texas Heart Institute Journal. 29 (4): 336–8. PMC 140300  . PMID 12484622.
^ Jump up to: a b Susan Standring; Neil R. Borley; et al., eds. (2008). Gray's anatomy : the anatomical basis of clinical practice (40th ed.). London: Churchill Livingstone. ISBN 978-0-8089-2371-8.
Jump up ^ Brophy, CM; Evans, L; Sumpio, BE (1993). "Defecation syncope secondary to functional inferior vena caval obstruction during a Valsalva maneuver". Annals of Vascular Surgery. 7 (4): 374–7. PMID 8268080. doi:10.1007/BF02002893.
Jump up ^ Geehan DM, Inferior Vena Caval Thrombosis, emedicine.com, URL: http://www.emedicine.com/med/topic2718.htm, Accessed: August 3, 2005.
External links[edit]
Anatomy photo:40:13-0101 at the SUNY Downstate Medical Center - "Posterior Abdominal Wall: Tributaries to the Inferior Vena Cava"
Cross section image: pembody/body12a—Plastination Laboratory at the Medical University of Vienna
[hide]
v
t
e
Veins of the abdomen and pelvis
To azygos system
ascending lumbar
subcostal
IVC
(Systemic)
To IVC or left renal vein
inferior phrenic
hepatic
central veins of liver
liver sinusoid
suprarenal
renal
gonadal
ovarian ♀/testicular ♂
pampiniform plexus ♂
lumbar
common iliac
Common iliac
Unpaired
median sacral vein
Internal iliac
posterior:
iliolumbar
superior gluteal
lateral sacral
anterior:
inferior gluteal
obturator
uterine ♀
uterine plexus ♀
vesical
vesical plexus
prostatic plexus ♂
deep of penis ♂/clitoris ♀
posterior scrotal ♂/labial ♀
vaginal plexus/vein ♀
middle rectal
internal pudendal
inferior rectal
bulb of penis ♂/vestibule ♀
rectal plexus
External iliac
inferior epigastric
deep circumflex iliac vein
Portal vein
(Portal)
Splenic
short gastric
left gastroepiploic
pancreatic
inferior mesenteric
superior rectal
left colic
Superior mesenteric
right gastroepiploic
pancreaticoduodenal
jejunal
ileal
middle colic
right colic
ileocolic
appendicular
Direct
cystic
left gastric/esophageal
right gastric
paraumbilical
Retrieved from "https://en.wikipedia.org/w/index.php?title=Inferior_vena_cava&oldid=786524355"
Categories:
Veins of the torso
Hidden categories:
Medicine infobox template using GraySubject or GrayPage
Articles containing Latin-language text
Navigation menu
Personal tools
Not logged in
Talk
Contributions
Create account
Log in
Namespaces
Article
Talk
Variants
Views
Read
Edit
View history
More
Search
Navigation
Main page
Contents
Featured content
Current events
Random article
Donate to Wikipedia
Wikipedia store
Interaction
Help
About Wikipedia
Community portal
Recent changes
Contact page
Tools
What links here
Related changes
Upload file
Special pages
Permanent link
Page information
Wikidata item
Cite this page
Print/export
Create a book
Download as PDF
Printable version
Languages
العربية
Azərbaycanca
Català
Čeština
Deutsch
Español
Euskara
فارسی
Français
Galego
Hrvatski
Italiano
Қазақша
Magyar
Bahasa Melayu
Nederlands
日本語
Polski
Português
Русский
Slovenčina
Српски / srpski
Srpskohrvatski / српскохрватски
Suomi
Svenska
Türkçe
中文
Edit links
This page was last edited on 20 June 2017, at 00:44.
Text is available under the Creative Commons Attribution-ShareAlike License; additional terms may apply. By using this site, you agree to the Terms of Use and Privacy Policy. Wikipedia® is a registered trademark of the Wikimedia Foundation, Inc., a non-profit organization.
Privacy policy
About Wikipedia
Disclaimers
Contact Wikipedia
Developers
Cookie statement
Mobile view
Enable previews

key: html

type: local

attrs: id class

values: mw-page-base noprint

values: mw-head-base noprint

attrs: id class style

value: a

attrs: id class lang

values: firstHeading firstHeading en

values: siteSub noprint

values: jump-to-nav mw-jump

value: i

value: th

attrs: colspan style

value: tr

value: area

attrs: href shape coords alt title

attrs: alt src width height srcset data-file-width data-file-height usemap

values: Diagram of the human heart (cropped).svg

values: margin-left: 230px; margin-top: -20px; text-align: left;

values:
/wiki/Suprarenal_vein
mw-redirect
Suprarenal vein

values:
/wiki/Hepatic_vein
mw-redirect
Hepatic vein

values:
/wiki/Right_atrium
mw-redirect
Right atrium

values:
/wiki/Latin_language
mw-redirect
Latin language

values:
/wiki/Lumbar_vertebra
mw-redirect
Lumbar vertebra

values:
/wiki/Posterior_(anatomy)
mw-redirect
Posterior (anatomy)

values:
/wiki/Caval_opening
mw-redirect
Caval opening

values:
/wiki/Thoracic_vertebra
mw-redirect
Thoracic vertebra

values:
/wiki/Renal_veins
mw-redirect
Renal veins

values:
/wiki/Common_iliac_veins
mw-redirect
Common iliac veins

values:
/wiki/Valve_of_the_inferior_vena_cava
mw-redirect
Valve of the inferior vena cava

values:
/wiki/Surgical_procedures
mw-redirect
Surgical procedures

attrs: alt src width height class srcset data-file-width data-file-height

attrs: alt src title width height srcset data-file-width data-file-height

values:
/wiki/PubMed_Identifier
mw-redirect
PubMed Identifier

values:
nofollow
external text
//www.ncbi.nlm.nih.gov/pubmed/12484622

values:
nofollow
external text
//www.ncbi.nlm.nih.gov/pubmed/8268080

values:
nofollow
external text
//doi.org/10.1007%2FBF02002893

values:
reflist mw-references-wrap
list-style-type: decimal;

values: Template:Veins of the abdomen and pelvis

values: Template talk:Veins of the abdomen and pelvis

values:
/wiki/Human_pelvis
mw-redirect
Human pelvis

values:
/wiki/Deep_dorsal_vein_of_the_penis
mw-redirect
Deep dorsal vein of the penis

values:
/wiki/Vein_of_bulb_of_vestibule
mw-redirect
Vein of bulb of vestibule

values:
/wiki/Hepatic_portal_vein
mw-redirect
Hepatic portal vein

values:
/wiki/Paraumbilical_veins
mw-redirect
Paraumbilical veins

values: nowraplinks collapsible autocollapse navbox-inner

values: Category:Medicine infobox template using GraySubject or GrayPage

values: Category:Articles containing Latin-language text

values: Discussion about edits from this IP address [ctrl-alt-n]

values: A list of edits made from this IP address [ctrl-alt-y]

values: You are encouraged to create an account and log in; however, it is not mandatory

values: You're encouraged to log in; however, it's not mandatory. [ctrl-alt-o]

values:
/wiki/Inferior_vena_cava
View the content page [ctrl-alt-c]
c

values: Discussion about the content page [ctrl-alt-t]

values: p-namespaces navigation vectorTabs p-namespaces-label

values:
p-variants
navigation
vectorMenu emptyPortlet
p-variants-label

values: Past revisions of this page [ctrl-alt-h]

values: p-views navigation vectorTabs p-views-label

values:
p-cactions
navigation
vectorMenu emptyPortlet
p-cactions-label

values:
mw-wiki-logo
/wiki/Main_Page
Visit the main page

values:
/wiki/Main_Page
Visit the main page [ctrl-alt-z]
z

values: Featured content – the best of Wikipedia

values: Find background information on current events

values:
/wiki/Special:Random
Load a random article [ctrl-alt-x]
x

values: portal navigation p-navigation p-navigation-label

values: Guidance on how to use and edit Wikipedia

values: About the project, what you can do, where to find things

values: A list of recent changes in the wiki [ctrl-alt-r]

values: portal navigation p-interaction p-interaction-label

values: List of all English Wikipedia pages containing links to this page [ctrl-alt-j]

values: Recent changes in pages linked from this page [ctrl-alt-k]

values:
/wiki/Wikipedia:File_Upload_Wizard
Upload files [ctrl-alt-u]
u

values: A list of all special pages [ctrl-alt-q]

values: Permanent link to this revision of the page

values: Link to connected data repository item [ctrl-alt-g]

values: Printable version of this page [ctrl-alt-p]

values:
uls-settings-trigger
Language settings
0
button
true

values: وريد أجوف سفلي – Arabic

values: بزرگ‌سیاهرگ پایینی – Persian

values: Қуыс веналар – Kazakh

values: Нижняя полая вена – Russian

values: Доња шупља вена – Serbian

values: mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject page-Inferior_vena_cava rootpage-Inferior_vena_cava skin-vector action-view