Business & Tax
Entity Selection

Making the Right Choice
By
Douglas Rutherford, CPA

Table of Contents

UPDATED for through 2012

As a CPA, my clients constantly ask me what entity they should form for their business or investment activity.

Should it be an S corporation? How about an LLC? I plan to raise capital, does that matter? I am planning to purchase several single-family homes... should I form a C corporation?

Obviously answering the question of entity choice is best answered sooner than later, but issues like income taxes, legal protection, partners, ease of doing business, and many others can make choosing the right entity complicated.

With our new Business and Tax Entity Selection guide, you can get the help you need to make the right choice. Our 98-page guide walks you through the advantages and disadvantages of each entity type:

• Sole Proprietorships

• Partnerships

• Single-Member LLCs

• Multi-Member LLCs

• Corporations and

• S-corporations. 

We compare and contrast each entity and provide the necessary guidance to help you make the right entity choice for your new or existing business.

We have also included comprehensive easy-to-read comparison of advantages/disadvantages summaries:

Appendix A Side-by-Side Comparison of Entity Choices
Appendix B Self-Employment & FICA Tax Treatment of Pass-Through Income
Appendix C Major Advantages and Disadvantages of Each Entity
Appendix D Summary of Available Corporate Entities
Appendix E Summary Comparison of Various Partnership/LLC Entities
 

Warmest regards,

Douglas Rutherford, CPA