| Taking the step beyond having a sole proprietorship is | | | | better choice. An LLC is good when there are only a |
| a good idea for nearly any business. After all, as the | | | | few investors, particularly when they are actively |
| owner of a sole proprietorship, you and your business | | | | involved in the daily operation of the business, but it can |
| are considered to be one and the same. This means | | | | become more difficult to maintain an LLC when many |
| you are personally liable for your business. Therefore, | | | | investors are involved with the business. For a |
| forming an LLC or a corporation is usually a smart | | | | business looking to avoid overcoming resistance from |
| move. | | | | its investors, a corporation is a better choice than an |
| For many small business owners, forming an LLC is | | | | LLC. |
| the best option. This is because forming an LLC is | | | | Businesses that wish to offer extensive fringe benefits |
| simpler than forming a corporation. In addition, an LLC | | | | to its owners should also consider forming a |
| offers more flexibility than a corporation. In addition, | | | | corporation. Similarly, if the business wishes to draw in |
| LLC members do not have to deal with double | | | | new employees by offering stock options, a |
| taxation, which occurs with a corporation. This is | | | | corporation formation will be necessary because LLCs |
| because the tax liabilities of the business are passed | | | | do not have stock. As an LLC, employees can be |
| on to its members and the LLC does not pay taxes | | | | offered a membership interest, but this process is |
| on income. | | | | awkward and not the same as providing employees |
| For some business, a corporation is a better option. If | | | | with stocks. Therefore, when planning to offer partial |
| the business will have multiple investors or intends to | | | | ownership in the business as an incentive, the |
| raise money from the public, a corporation may be the | | | | corporation formation makes more sense. |