The article examines regulatory approaches to individual owner compensation that does not take the form of profit sharing in a hybrid limited liability entity in the three jurisdictions—in a limited liability company (LLC) in the USA, a limited liability partnership (LLP) in the UK (for the sake of accuracy only England will be referred to hereafter), and a small partnership with all members-individuals mandatorily in Lithuania. The comparative analysis reveals a divergence in the regulatory approaches to compensating a hybrid entity owner for the entrepreneurial efforts in small and medium-sized businesses. The most flexible regime includes the default no-compensation rule coupled with the possibility for an owner to act in a non-member capacity and it applies to an LLC in the USA under ULLCA. The Lithuanian legislation imposes the most rigid approach and prohibits a member from compensating for an additional role (either as an employee or an independent contractor) in a small partnership (save for a member–manager in a manager-managed small partnership and a member representative in a member-managed small partnership). England follows an intermediate approach and allows members of an LLP to depart from the no-compensation rule; but England will likely restrict the dual status of a member–employee in the entity. The article concludes that, although partnership principles heavily influence the owners’ role in a hybrid entity, the general ban foreseen in the Lithuanian legislation needs to be modified to allow similar freedom as a private limited liability company has to reward hybrid entity owners for their efforts in running business operations.

中文翻译：

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比较背景下混合有限责任实体的个人所有者补偿：LLC（美国）、LLP（英国）和小型合伙企业（立陶宛）

本文研究了在三个司法管辖区的混合有限责任实体中不采取利润分享形式的个人所有者补偿的监管方法——美国的有限责任公司 (LLC)、美国的有限责任合伙企业 (LLP)。英国（为了准确起见，下文将仅提及英格兰），以及在立陶宛与所有成员 - 个人的小型伙伴关系。比较分析揭示了在对混合实体所有者为中小企业的创业努力进行补偿的监管方法上存在分歧。最灵活的制度包括默认的无补偿规则以及所有者以非成员身份行事的可能性，它适用于 ULLCA 下的美国有限责任公司。立陶宛立法采用最严格的方法，禁止成员补偿小型合伙企业中的额外角色（作为雇员或独立承包商）（除了经理管理的小型合伙企业中的成员经理和成员代表）在成员管理的小型合伙企业中）。英格兰遵循中间方法，并允许 LLP 的成员脱离无补偿规则；但英格兰可能会限制实体中成员-雇员的双重身份。文章的结论是，虽然合伙原则严重影响了所有者在混合实体中的角色，