legal entities
CORPORATION
An independent, legal entity that is separate from personal assets
A C corporation is the most common kind, and it is often complicated to set up
Profits can be taxed twice: when made and when dividends are paid
LIMITED LIABILITY COMPANY (LLC)
LLCs are made up of one or more members
Offers liability protection
When it comes to taxes, members can choose to treat the company as a corporation or a pass-through entity