In terms of whether or not you should form as a S-Corp, C-Corp, or LLC,
there are several considerations that would be most served by talking with
an attorney.  The LLC has units instead of shares; however, they are
basically the same thing at least in principle.  You have so many units that
reflect the entire ownership of the company.  Each state's rules governing
LLC's are different, so, again, you would be best served by investing in at
least a discussion with a corporate attorney.  You only have to go public if
you reach a certain level of owners within the organization, which most
small businesses would never achieve.

 

The bottom line is that you should find an attorney who deals with small
businesses and at the very least do a consultation to get their
recommendations.  

 

 

 

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  _____  

From: [email protected]
[mailto:[email protected]] On Behalf Of Holly Fortenberry
Sent: Saturday, August 22, 2009 4:40 PM
To: [email protected]
Subject: [Refresh Austin: 4362] Re: business model

 

LOL, now I'm a bit more (or less) confused.  :-)  So Terry, I take it you
think the corp. veil DOES protect even a one-man show?  Would you mind
expanding on your disagreement?  Also, I'm assuming you are not referring to
the shares statement.  I also would not want to go public.  That's a bit too
big for me.  I want to keep the business small (between 3 and 20 employees
ultimately).  For now it's just me and a some contractors.

Thank you!
Holly

Terry Brown wrote: 

I respectfully disagree with everything you just said!  :)
 
Sent from my iPhone
 
On Aug 22, 2009, at 3:07 PM, ferodynamics  <mailto:[email protected]>
<[email protected]> wrote:
 
  

The LLC is the more modern form of the corporation.
 
I think one big difference with LLCs, they don't have shares of
stock.  If you read about corporate shares of stock you'll see there
are so many potential problems, I personally wouldn't touch that with
a 10-foot pole.
 
The IRS doesn't care if you're an LLC or a Corporation, they see no
distinction, so no advantage one way or the other--just one big
disadvantage for LLCs and corps: more paperwork.  The "s-corp" is an
IRS-specific term that has nothing to do with filing your articles of
incorporation, in other words: more paperwork and probably more
scrutiny if there's really a tax savings.
 
I don't think there is much tax benefit to forming an LLC unless you
figure out all the "corporate lunch" loopholes that probably don't
apply to a small business anyway, good luck with that.  As an LLC you
end up paying a higher "business rate" for everything, plus there is a
business tax you're going to pay to Texas every year, I forget the
name of it now--ask your accountant :-)
 
As far as liability protection, this is a myth, just look up the
lawsuits yourself.  If you're a small business, it's obvious to the
court who is at fault: you!  I believe you only get liability
protection with a large business where it is not as clear who is
liable, but even then, good luck!
 
I'm not a lawyer but I did just finish a business law class and spent
a fair amount of time on the IRS website, Secretary of State website,
reading books, etc.  So my advice: as long as your business is small,
stay a Sole Proprietor and stay out of trouble and pay the self-
employment tax with a smile on your face.  Texas State has a Small
Business Development Center and their advice is probably better than
mine, they have offices in Austin and RR -
http://www.business.txstate.edu/sbdc/
    

 
 
  





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