Both entities have pass-through taxable income and losses. With pass-through tax treatment, there is no taxation to the business itself; all income, deductions, credits, etc., pass through to the individual members or partners and are reported on their individual tax returns.
A Baker's cyst, also known as a popliteal cyst, is a benign swelling of the semimembranosus or more rarely some other synovial bursa found behind the knee joint.It is named after the surgeon who first described it, William Morrant Baker (1838â1896).aker's cyst (popliteal cyst) is located behind the knee and is a swelling of the popliteal bursa. In this image, the Baker's cyst is the yellowish bulbous tissue which was identified during routine dissection.
Although Bakerâs cyst doesnât often cause pain, patients may experience the following symptoms: 1  Stiffness and tightness at the back of the knee. 2  Swelling in the area behind the knee. 3  Mild pain at the back of the knee, radiating into the upper calf.