On Feb 10, 2010, at 7:08 AM, Ken Aspeslagh wrote:

> For a single member, you're fine with a sole proprietorship.
> 
> If you add a partner down the road, it's recommended to turn it into  
> an LLC.  The main thing here is that the LLC operating agreement that  
> you create spells out the legal relationship between you and your  
> partner and sets rules should unexpected things ever happen.  Starting  
> the LLC is as easy as drafting an operating agreement and filling out  
> a form (and paying the fee). In Massachusetts, the form is online and  
> costs $500 annually! Ouch.

OTOH, in Colorado filing an annual report $10 if you file online ($100 if you 
file on paper).

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