Where to incorporate or organize? Illinois, or the ever popular Delaware and Nevada? In a recent case, an Illinois Appellate Court confirmed an LLC member’s personal immunity for “debts, obligations and liabilities…whether arising in contract, tort or otherwise”, which importantly includes immunity for acts of fraud if the acts were committed while acting as a member of the LLC. Dass v. Yale, 2013 IL App (1st) 122520. Although there were relevant arguments that were not raised on appeal, this holding creates a material advantage for member managers who choose to organize in Illinois.