Company Quick10K Filing
Lake Area Corn Processors
Price-0.00 EPS-0
Shares30 P/E0
MCap-0 P/FCF0
Net Debt34 EBIT-2
TTM 2019-09-30, in MM, except price, ratios
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8-K 2018-01-09

LACP 8K Current Report

Item 3.03 Material Modification To Rights of Security Holders
Item 9.01 Financial Statements and Exhibits
EX-99.1 ex991thirdamdtothethirdame.htm

Lake Area Corn Processors Report 2018-01-09

8-K 1 a8-kreoperatingagreementam.htm 8-K RE OPERATING AGREEMENT AMENDMENT Document

Washington, D.C. 20549

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): January 9, 2018

(Exact name of registrant as specified in its charter)
South Dakota
(State or other jurisdiction of
incorporation or organization)
(Commission File Number)
(I.R.S. Employer Identification No.)
46269 SD Highway 34
P.O. Box 100
Wentworth, South Dakota 57075
(Address of principal executive offices)
(605) 483-2676
(Registrant's telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).


Emerging Growth Company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Item 3.03 Material Modification to Rights of Security Holders

On January 9, 2018, the Lake Area Corn Processors, LLC board of managers voted to adopt the Third Amendment to the Third Amended and Restated Operating Agreement of Lake Area Corn Processors, LLC (the "Operating Agreement Amendment"). The primary purpose of the Operating Agreement Amendment is to update the tax matters provisions of the operating agreement in anticipation of revised Internal Revenue Service ("IRS") audit procedures for businesses taxed as partnerships, including limited liability companies taxed as partnerships. Recently, the IRS proposed regulations implementing these changes proposed by Congress for tax years beginning in 2018.

Item 9.01 Financial Statements and Exhibits

(d)    Exhibits


Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
January 10, 2018
/s/ Robbi Buchholtz
Robbi Buchholtz, Chief Financial Officer