Help Seve & E Sul In 2019. Nelson and Edwin formed Monsegur, LLC, a Jewelry distributor in Chicago. In 2020, Nelson and Edwin realized they needed a data analytic expert to assist in their business. Thus, the two members offered Wanda, an IT expert, a 20% capital interest in their partnership for contributing her expert services. Wanda agreed to this arrangement and received her capital interest in 2020. If the value of the LLC's capital equals $160,000 when Wanda receives her 20% capital interest, explain what is the tax consequence for each partner. 13 Help Seve & E Sul In 2019. Nelson and Edwin formed Monsegur, LLC, a Jewelry distributor in Chicago. In 2020, Nelson and Edwin realized they needed a data analytic expert to assist in their business. Thus, the two members offered Wanda, an IT expert, a 20% capital interest in their partnership for contributing her expert services. Wanda agreed to this arrangement and received her capital interest in 2020. If the value of the LLC's capital equals $160,000 when Wanda receives her 20% capital interest, explain what is the tax consequence for each partner. 13