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Do the § 465 At-Risk Rules Apply to Partnerships, LLCs

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Do the § 465 at-risk rules apply to partnerships, LLCs, and S corporations?


Definitions:

Professional Gatekeeping

The process by which professionals or institutions control access to opportunities, resources, or professions, often based on established standards or criteria.

Psychotherapy Models

Various theoretical frameworks and techniques used by therapists to treat psychological disorders and improve mental health.

Supervision

The act of overseeing or directing work or workers, often to ensure that tasks are performed effectively and according to established standards or guidelines.

Relapse

The return to a previous state or behavior, particularly regarding substance abuse, after a period of improvement or recovery.

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