Most think of escrow in the sense of purchasing a home: you deposit earnest money with the title company; that money is held in escrow while you inspect the home; and at closing, the purchase price of the home is reduced by the sum held in escrow. Yet, escrow has other benefits in today’s world.   For example, assume you are a member of a two-member LLC. The managing member makes a cash call, requesting that you contribute an additional $100,000 in capital to the LLC. However, you are hesitant to honor the cash call because you suspect the managing member of cooking the books. So you ask for an audit of the LLC’s books. While the audit is underway, you agree to deposit $100,000 in an escrow account, and upon the successful completion off the audit, the cash will be distributed to the LLC. This tactic is favorable to you in that you have “clean hands” should the matter appear before a judge. The managing member, likewise, should agree to this solution because he is assured that the $100,000 will be tendered, assuming the LLC’s books are in order.