Legal Question in Business Law in Pennsylvania
Business Structure?
I am setting up a business in which i am supplying a service. i am going to need some kind of security against legal measure that could be used against me. should i register my business as a sole proprietorship or an LLC or other?. what are the pros and cons of each. thank you.
Thomas.
1 Answer from Attorneys
Re: Business Structure?
Either a corporation or limited liability company can provide protection against individual liability. Here are some factors to consider when deciding between the different business forms.
Benefits of LLC over--
Sole proprietorship: limited liability; LLC can have more than one owner; LLC members are not individually liable for debts
General partnership: limited liability; partnership requires at least two members; LLC members are not individually liable for debts
Limited partnership: there must me at least one general partner who is subject to unlimited liability; partnership requires at least two members
S corporation: S corporation shareholders cannot include indebtedness of S corporation in basis: �The tax basis of an LLC membership interest includes the member�s share of the entity�s indebtedness, which may shelter from current gain recognition any operating distributions of cash.� Wood, Limited Liability Companies at 8-9 (Supp. 1997).
This is general information for discussion purposes and not legal advice. You should consult with an attorney about your specific situation.
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