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September 13, 2011
Benefits and Costs of Business Organization Types

What are the benefits and costs of the various ways to organize your company? Small companies and start-ups often ask whether they should be a corporation, limited liability company (LLC), or remain a sole proprietor. In a BLR webinar titled "Tax Savings for Small Businesses: How to Maximize Valuable Deductions and Avoid IRS Overpayments," Brian C. Greenberg, CPA, outlined some of the benefits and costs of each of these types of business organization.

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  • Sole Proprietorships are often used when you are first getting started. It's easy to get started this way. The problem is unlimited liability. If something happens in relation to your business, you can be sued personally. All of your assets are at risk. Another downside is the risk of being audited. Sole proprietors have a higher risk of being audited.
  • Corporations were a preferred way to go for many years. Legally, there is little difference between a corporation and an LLC. They're both recognized legally as an entity, and the exposure is limited to the assets of the company. However, in some states there are benefits to being an LLC versus a corporation. In some states you have to follow certain regulations, like paying taxes on losses, and paying yourself wages as an employee of the corporation. You need to look at the specifics for your state.
  • Limited Liability Companies have the most flexibility. This is because you have the legal protections (unlike sole proprietorship), but do not have the issue of having to consider yourself an employee of the corporation and create a payroll for yourself.

Brian C. Greenberg, CPA, is the founder of Brian C. Greenberg & Associates, LLC, a New Jersey-based tax accounting firm. (www.greenbergcpa.com) With 30 years of experience as an accountant, Greenberg has developed a diversified background to service his clients’ needs. Greenberg has extensive media experience both nationally and locally, commentating for the Wall Street Journal Report, Fox Business News, Bloomberg News, Forbes TV, and local TV in Philadelphia with ABC, NBC, and Fox. He has appeared as an analyst on the economy, stock market, taxes, budget issues, school issues, and more.

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