Nevada Revised Statutes

Nev. Rev. Stat. § 86.376 (2026)

Liability of person who acts as alter ego of company for debts or liabilities of company

✓ current as of July 2026
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NRS 86.376  Liability of person who acts as alter ego of company for debts or liabilities of company.

      1.  Except as otherwise specifically provided by statute or agreement, no person other than the limited-liability company is individually liable for a debt or liability of the limited-liability company unless the person acts as the alter ego of the limited-liability company.

      2.  A person acts as the alter ego of a limited-liability company only if:

      (a) The limited-liability company is influenced and governed by the person;

      (b) There is such unity of interest and ownership that the limited-liability company and the person are inseparable from each other; and

      (c) Adherence to the notion of the limited-liability company being an entity separate from the person would sanction fraud or promote manifest injustice.

      3.  The question of whether a person acts as the alter ego of a limited-liability company must be determined by the court as a matter of law.

      (Added to NRS by 2019, 104)

     

Notes of Decisions
Cited in 3 cases (3 in the last 5 years), 2024–2024 · leading case: Ene v. Graham, 546 P.3d 1232 (Nev. 2024).
Ene v. Graham, 546 P.3d 1232 (Nev. 2024). · cites it 10× “NRS 86.376. Ene's subsequent recall of himself as a witness and motion for a ruling on the alter ego issue as a matter of law appears to be in response to the improper jury instructions.”
Fed. Hous. Fin. Agency as Conservator of Fannie Mae & Freddie Mac v. Saticoy Bay LLC (D. Nev. 2024). · cites it 3× “”37 16 This is typically shown through “the operating agreement or articles of organization and through 17 the practice of separate and distinct record-keeping and accounting.”38 The defendants offer 18 none of this; the only evidence that the master LLC offers in support of…”
T1 Payments LLC v. New U Life Corp. (D. Nev. 2024). “2024); see NRS 86.376; id. 78.747. The standard is 7 whether “(a) the LLC is influenced and governed by the [alleged alter ego], (b) there 8 is a unity of interest and ownership such that the person and LLC are 9 inseparable, and (c) adherence to the notion of separate entities…”
Nev. Rev. Stat. § 86.376(2): 1 case
Ene v. Graham, 546 P.3d 1232 (Nev. 2024). “NRS 86.376. Ene's subsequent recall of himself as a witness and motion for a ruling on the alter ego issue as a matter of law appears to be in response to the improper jury instructions.”
Nev. Rev. Stat. § 86.376(2)(a): 1 case
Ene v. Graham, 546 P.3d 1232 (Nev. 2024). “NRS 86.376. Ene's subsequent recall of himself as a witness and motion for a ruling on the alter ego issue as a matter of law appears to be in response to the improper jury instructions.”
Nev. Rev. Stat. § 86.376(2)(c): 1 case
Ene v. Graham, 546 P.3d 1232 (Nev. 2024). “NRS 86.376. Ene's subsequent recall of himself as a witness and motion for a ruling on the alter ego issue as a matter of law appears to be in response to the improper jury instructions.”
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