Seriously, the person you should be asking this question to, is your 
accountant.

They are going to know best.


RickG wrote:
> Correct, compared to C-Corps. Is there and advantage of LLC versus S-Corp?
> -RickG
> 
> On Wed, Jun 3, 2009 at 5:36 PM, Scottie Arnett <[email protected]> wrote:
>> S-Corps get rid of the double taxation...but you are limited to how many 
>> shareholders you can have and some other limited things.
>>
>> Scottie
>>
>> ---------- Original Message ----------------------------------
>> From: "Marlon K. Schafer" <[email protected]>
>> Reply-To: WISPA General List <[email protected]>
>> Date:  Wed, 3 Jun 2009 08:23:37 -0700
>>
>>> Melissa does work at an accounting firm.....  She's not the CPA but she does
>>> most of the paperwork etc.  And, naturally we work very closely with the
>>> CPAs at the firm.
>>>
>>> We've looked at the money differences between sole proprietor and corp.
>>> There really isn't much difference if you stay honest with things.  At least
>>> not at the low levels we're at.
>>>
>>> When we start making more money (in the next couple of years as things are
>>> sitting now) we'll likely be better off as a corp.  Because the current
>>> business doesn't actually own anything we'll be able to easily set things up
>>> so that the corp rents things from us.  The office, vehicles etc.  In that
>>> way we can personally take some of the income while the corp writes it off.
>>>
>>> The way you juggle things to keep taxes down is to work the tax brackets.
>>> Right now we're able to stay in a pretty low one.  But I'm running out of
>>> places and ways to expand so that's going to change.  We'll pay less taxes
>>> when we have two smaller entities in smaller brackets.  At least that's the
>>> way I understand it now....
>>>
>>> One of the really great things about a sole proprietorship is asset
>>> management.  We can take old computers home all day and it's no big deal.
>>> Just move it.  If it's something owned by the corp we have to somehow
>>> transfer that product.  More paperwork etc.
>>>
>>> Another thing a person has to be very careful with is who owns what.  Mom
>>> and Dad own a large farm.  Thousands and thousands of acres, mostly
>>> irrigated.  Back when their corp got formed all of the assets were put into
>>> the corp.  Now that they want to sell the farm they have to somehow make
>>> nearly twice as much because they'll be double taxed at the time of the
>>> sale.  There will be income tax at the corp level AND capital gains at the
>>> personal level.  Or some such similar mess.  Basically when they sell 50% or
>>> so will to go taxes.  Unless they can sell the corp it's self which is
>>> something no one wants to buy.  People only want the assets, otherwise they
>>> end up with the same long term tax mess.  It's also nearly impossible to
>>> gift enough assets back to themselves or their kids to make a difference.
>>>
>>> Both sole owner and corp have their places.  The choices are not REALLY as
>>> simple as some people try to make them out.  And how they get structured
>>> over the long run is very important yet almost no one ever goes to a lawyer
>>> that specializes in such things for advice on the best type of corp to form
>>> and how to run it from day one.  Many things get done just because that's
>>> they way it is, even if there is a better way......  I still look at my
>>> avoidance of routing cpe.  The reasons I liked bridging cpe have proven to
>>> be very true (radios are inflexible crappy routers) but the benefits have
>>> been wonderful anyway.  It's something I wish I'd have listened to others on
>>> years and years ago.  Human nature I guess.  I am listening to the experts
>>> on tax matters though.  grin
>>>
>>> marlon
>>>
>>> ----- Original Message -----
>>> From: "George Rogato" <[email protected]>
>>> To: "WISPA General List" <[email protected]>
>>> Sent: Wednesday, June 03, 2009 2:38 AM
>>> Subject: Re: [WISPA] Legal Entity - which type? Was: Quesiton on Funding
>>> /Financing / Capital Availability
>>>
>>>
>>>> Unless you actually make a decent salary.
>>>> When your a sole proprietor you have to pay the self employment tax.
>>>> Self employment tax is matching social security payments.
>>>> You pay both the individual ss tax and as well as the employers
>>>> contribution which comes to about double.
>>>>
>>>> If you were incorporated and you were an employee, which you would be,
>>>> you could collect half your pay in salary and the other half in
>>>> dividends, or 1/4 in salary and 3/4 in dividends (which yields a deeper
>>>> tax break)
>>>>
>>>> Dividends are not subject to the 2nd half of the contributing tax or the
>>>> self employment tax, never mind workers comp, state unemployment, etc.
>>>>
>>>> For those that rant and rave against the big bad government and their
>>>> unreasonable taxes (count me in), then it's foolish to voluntarily pay
>>>> what is not required of you.
>>>>
>>>> But to all those that do go ahead and pay the extra not required ss tax,
>>>> My family and all the rest of those who will someday collect ss in our
>>>> golden years thank you for being so generous as paying this extra
>>>> voluntary tax to help insure the solvency of ss so it will be there when
>>>> we retire as well as give the government even more money to borrow
>>>> against so they can spend even more tax dollars that really aren't there.
>>>>
>>>> Also, if you have a good cpa, they tell you this stuff when they do your
>>>> income taxes.
>>>>
>>>> a cpa is not a tax preparer or a book keeper.
>>>>
>>>>
>>>>
>>>>
>>>>
>>>>
>>>>
>>>> RickG wrote:
>>>>> Makes sense to me...thanks! -RickG
>>>>>
>>>>> On Tue, Jun 2, 2009 at 11:32 PM, Marlon K. Schafer <[email protected]>
>>>>> wrote:
>>>>>> Let me get my accountant wife to answer that one.  Here's Melissa....
>>>>>>
>>>>>> Well, for us it's not yet in our best interest to incorporate.
>>>>>> Sometimes
>>>>>> the reason for incorporating is to help insulate the individual from a
>>>>>> lawsuit - but usually if the corp is sued, they also sue the owner of
>>>>>> the
>>>>>> corp.  I agree with you about the S-Corp - the income from an S-Corp is
>>>>>> picked up on your personal return so there aren't usually as many
>>>>>> advantages
>>>>>> when doing tax planning.  We have not incorporated because the cost of
>>>>>> being
>>>>>> a corp (accounting, legal, another set of books, more time on Melissa's
>>>>>> part
>>>>>> to work on the books...) is greater to us right now than the benefits.
>>>>>> I
>>>>>> see it as something that we will probably need to do in the future as
>>>>>> our
>>>>>> income increases and we need to do more tax planning.  Hope that
>>>>>> helps.....
>>>>>> Melissa
>>>>>>
>>>>>> There ya have it!
>>>>>> marlon
>>>>>>
>>>>>> ----- Original Message -----
>>>>>> From: "RickG" <[email protected]>
>>>>>> To: "WISPA General List" <[email protected]>
>>>>>> Sent: Monday, May 25, 2009 12:02 PM
>>>>>> Subject: [WISPA] Legal Entity - which type? Was: Quesiton on Funding
>>>>>> /Financing / Capital Availability
>>>>>>
>>>>>>
>>>>>> Ha! Another interesting topic! In the past, when doing business for
>>>>>> myself, I legally filed as a sole-proprietor. When I got into the WISP
>>>>>> business, for a multitude of reasons, I became an "S-Corp". After
>>>>>> filing my taxes, it seems to be much simpler and possibly more
>>>>>> advantageous to just be a sole-proprietor. But that goes against all
>>>>>> advise I receive.
>>>>>> Marlon, I'm actually surprised that you are a sole-proprietor. What
>>>>>> benefits have you found by remaining so?
>>>>>> -RickG
>>>>>>
>>>>>> On Mon, May 25, 2009 at 11:54 AM, Marlon K. Schafer
>>>>>> <[email protected]> wrote:
>>>>>>> One more thing. I don't agree with your definitions per se'.
>>>>>>>
>>>>>>> We all have businesses. A proprietorship is a TYPE of business. We are
>>>>>>> a
>>>>>>> proprietorship because I'm not incorporated (incorporating is over
>>>>>>> rated
>>>>>>> and
>>>>>>> expensive to do right). I'm still a business though....
>>>>>>>
>>>>>>> http://en.wikipedia.org/wiki/Business
>>>>>>>
>>>>>>> http://en.wikipedia.org/wiki/Sole_proprietorship
>>>>>>>
>>>>>>> http://en.wikipedia.org/wiki/Asset
>>>>>>>
>>>>>>> marlon
>>>>>>>
>>>>>>> ----- Original Message -----
>>>>>>> From: "Charles Wu" <[email protected]>
>>>>>>> To: "WISPA General List" <[email protected]>
>>>>>>> Sent: Sunday, May 24, 2009 10:03 PM
>>>>>>> Subject: Re: [WISPA] Quesiton on Funding / Financing / Capital
>>>>>>> Availability
>>>>>>>
>>>>>>>
>>>>>>>> Hi Marlon,
>>>>>>>>
>>>>>>>> I think it's appropriate to make a few definitions and distinctions on
>>>>>>>> things so everyone is on the same page
>>>>>>>>
>>>>>>>> Specifically, for purposes of making my point, I define
>>>>>>>>
>>>>>>>> Proprietorship: A commercial activity engaged in as a means of
>>>>>>>> livelihood
>>>>>>>> or profit
>>>>>>>>
>>>>>>>> Business: A unique system of processes and procedures that documents
>>>>>>>> and
>>>>>>>> codifies a specific method of proprietorship
>>>>>>>>
>>>>>>>> Asset: cash, inventory, equipment, infrastructure, customer contracts,
>>>>>>>> brand, marketing, etc
>>>>>>>>
>>>>>>>>> Grin. Sure it is. That's what a LOT of small business people do. It's
>>>>>>>>> also kind of common for doctors, dentists, plumbers etc.... Sometimes
>>>>>>>>> it
>>>>>>>>> sucks,
>>>>>>>> Now, everything you stated above is just a method of proprietorship,
>>>>>>>> and
>>>>>>>> in most cases, from a sale perspective, a proprietorships isn't worth
>>>>>>>> anything more than the depreciated value of its assets
>>>>>>>>
>>>>>>>> Say you were buying out the local plumber's office -- what would he
>>>>>>>> have
>>>>>>>> of value? His truck? Some old tools? A customer list / brand perhaps
>>>>>>>> (but the reality of things is that customers do business with him
>>>>>>>> because
>>>>>>>> of him, and if you bought him out and he moved out of town, those
>>>>>>>> customers would probably go back to being on the open market)
>>>>>>>>
>>>>>>>> Now, in comparing the WISP 'proprietorship' vs. the plumber, it's
>>>>>>>> worth
>>>>>>>> noting that the WISP is somewhat unique in that it results in the
>>>>>>>> creation
>>>>>>>> of an independent asset that holds onto a lot of value (e.g., the
>>>>>>>> recurring revenue and everything that goes to support it); in many
>>>>>>>> ways,
>>>>>>>> this is akin to real-estate
>>>>>>>>
>>>>>>>>> Not
>>>>>>>>> everyone out there even wants to get that big (if I had a nickle for
>>>>>>>>> every
>>>>>>>>> business owner that's told me the most fun they had and the most
>>>>>>>>> money
>>>>>>>>> they
>>>>>>>>> made was when it was just them, no employees......) But then again,
>>>>>>>>> that's
>>>>>>>>> one of the really cool things about this buisness, it's big enough
>>>>>>>>> and
>>>>>>>>> flexible enough to allow many different business models and operator
>>>>>>>>> dreams
>>>>>>>>> to bear fuit!
>>>>>>>> True...and you have the added benefit of building an asset that has
>>>>>>>> value
>>>>>>>> (be happy we're not plumbers =)
>>>>>>>>
>>>>>>>> -Charles
>>>>>>>>
>>>>>>>>
>>>>>>>>
>>>>>>>>
>>>>>>>>
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