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The Entrepreneur's Guide to Forming a Business Entity: Issues every business owner should consider before starting or restructuring their business - McCormick, Michael J.
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The first and one of the most important questions a business owner needs to answer is, "under what structure will the business operate?". In addition to legal issues, the tax consequences may out weigh the importance of making the right decision. In layman terms, the Entrepreneur's Guide to Forming an Business Entity describes most of the options available when evaluating entity options.

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The first and one of the most important questions a business owner needs to answer is, "under what structure will the business operate?". In addition to legal issues, the tax consequences may out weigh the importance of making the right decision. In layman terms, the Entrepreneur's Guide to Forming an Business Entity describes most of the options available when evaluating entity options.