Nevada Revised Statutes

Nev. Rev. Stat. § 86.521 (2026)

Distribution of assets after dissolution

✓ current as of July 2026
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NRS 86.521  Distribution of assets after dissolution.

      1.  In settling accounts after dissolution, the liabilities of a limited-liability company are entitled to payment in the following order:

      (a) Those to creditors, including members who are creditors, in the order of priority as provided and to the extent otherwise permitted by law, except those to members of the limited-liability company on account of their contributions;

      (b) Those to members of the limited-liability company in respect of their share of the profits and other compensation by way of income on their contributions; and

      (c) Those to members of the limited-liability company in respect of their contributions to capital.

      2.  Subject to any statement in the operating agreement, members share in the company’s assets in respect to their claims for capital and in respect to their claims for profits or for compensation by way of income on their contributions, respectively, in proportion to the respective amounts of the claims.

      (Added to NRS by 1991, 1303; A 1995, 2113)

     

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2010–2023 · leading case: Coto Settlement v. Eisenberg, 593 F.3d 1031 (9th Cir. 2010).
Coto Settlement v. Eisenberg, 593 F.3d 1031 (9th Cir. 2010). “§ 35-8-905; Nev.Rev.Stat. § 86.521. 3 This court is not in possession of the operating agreements of the EPV entities effective at the time these entities were dissolved.”
GW Grundbesitz AG v. Gunn (D. Nev. 2023). · cites it 6× “20 63 at 12 (citing Nev. Rev. Stat. § 86.521 ). 21 Gunn points to no authority—and I can find none—in Nevada or elsewhere holding that 22 dissolution automatically puts a claimant on notice that a fraudulent transfer has occurred or 23 will occur.”
Lynch v. Awada (Nev. 2018). · cites it 4× “Appellants sought to add claims for breach of contract and unjust enrichment against Tyche and Awada in his capacity as Tyche's trustee, based on allegations that Tyche failed to pay appellants distributions due under an operating agreement and, after dissolution, failed to…”
Brown v. Hope (Ariz. Ct. App. 2021). “See Nev. Rev. Stat. § 86.521 ; Coto Settlement v.”
Kaufman, III v. Hlk, LLC (Nev. 2013). “Kaufman's failure to make a required contribution created a liability to HLK NRS 86.521(1)(c) provides that upon dissolution, payments go to the members in respect to their capital contributions.”
— Nev. Rev. Stat. § 86.521(1) — 1 case
Lynch v. Awada (Nev. 2018). “Appellants sought to add claims for breach of contract and unjust enrichment against Tyche and Awada in his capacity as Tyche's trustee, based on allegations that Tyche failed to pay appellants distributions due under an operating agreement and, after dissolution, failed to…”
— Nev. Rev. Stat. § 86.521(1)(c) — 1 case
Kaufman, III v. Hlk, LLC (Nev. 2013). “Kaufman's failure to make a required contribution created a liability to HLK NRS 86.521(1)(c) provides that upon dissolution, payments go to the members in respect to their capital contributions.”
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