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Back To: BUSINESS ENTITIES, CORPORATE GOVERNANCE, & OWNERSHIP

Piercing the Corporate Veil

  • When courts find that the corporate organization is being misused, then the corporate entity can be disregarded.
  • Basically, the shareholders lose the limited liability protection and the shareholders are treated like partners.

o Alter-Ego Theory

  • This is theory or justification for piercing the corporate veil.
  • If the corporate officials disregard the corporate entity and act the manner of a partnership, then there is no unity of ownership and interest.
    • Therefore the corporation ceases to exist.