Allan concentrates his practice in the areas of estate planning, partnerships and limited liability companies, and taxation.
He lectures and writes on those subjects, including numerous articles for The Journal of Passthrough Entities. He is a co-author of The Revised Uniform Partnership Act 2023-2024 edition (Thomson Reuters). He is the author of a chapter on limited liability entities in the Elgar Handbook on Alternative Entities. He is the editor of Limited Liability Companies in Virginia (6th ed. 2024 edition). He was a panelist on the annual ALI-ABA webcast on Limited Liability Entities for many years.
Allan was the Chairman of the Joint Editorial Board on the Uniform Unincorporated Organization Acts of the Uniform Laws Commission and the ABA, which reviews and recommends changes to the Uniform Laws. He was the ABA Advisor to the Revised Uniform Partnership Act Drafting Committee, ABA Advisor to the Uniform Law Enforcement Access to Entity Information Act Drafting Committee, and the ABA Business Law Section Advisor to the Harmonization of Business Entity Acts Drafting Committee. He was the Reporter for the Uniform Laws Commission study committee to recommend whether the ULC should undertake uniform series entity legislation. He then served as the ABA Advisor to the Drafting Committee for the Uniform Protected Series Act (UPSA) for limited liability companies. He was a member of the Drafting Committee for the 2023 ACTEC Model Operating Agreement for LLCs owned by families. He was a member of the American Law Institute Members Consultative Group on Restatement of Trusts Third, Restatement of Agency, and Restatement (Third) of Property: Wills and Other Donative Transfers.
Practice Areas
Experience
- Co-Author of legal opinion on the Virginia Limited Liability Company Act submitted to the Chamber of Commerce and Industry of Geneva Arbitration under the Swiss Rules of International Arbitration.
- Formed joint venture Delaware limited liability company for nationwide construction equipment business, including drafting the agreement and advising on tax issues.
- Formed partnership for nationwide publishing company, including drafting the agreement and advising on the partnership tax issues.
- Formed joint venture between a United States national cable programmer and a Canadian media company for the creation of a Canadian cable weather service.
- Advised NYSE company on fiduciary responsibility rules applicable to transactions with a partnership, other partners and affiliates.
- Negotiated and prepared limited partnership agreements for NYSE company to participate in development of its land in Virginia, North Carolina, Georgia, and Indiana.
- Acted as special counsel to venture capital investors on LLC and tax issues.
- Represented investor in a number of venture capital media limited partnerships.
Presentations
- Panelist, Limited Liability Entities: 2015 Update, Is the Liability of Limited Liability Entities Really Limited? - March 26, 2015
- Panelist, Limited Liability Companies in Virginia, August 27, 2014
- Panelist, Limited Liability Entities: 2014 Update, Is the Liability of Limited Liability Entities Really Limited? - March 24, 2014
- Panelist, Limited Liability Entities: 2014 Update, Series LLCs, March 24, 2014
- Panelist, Limited Liability Entities: 2013 Update, Is the Liability of Limited Liability Entities Really Limited? - March 23, 2013
- Panelist, Using Series LLCs in Real Estate: Series LLC, October 2, 2013
- Panelist, American College of Trust and Estate Counsel: Family Entity Governance, Nov. 9, 2012
- Co-Presenter, ABA Piercing the Veil of Unincorporated Business Organizations and Direct Personal Liability Updated, October 19, 2012