TY  - SER
AU  - Porcaro,Gregory A.
TI  - The choice-of-entity maze
PY  - 2007///
N2  - The article examines the different business designations available to business enterprises in the United States and advises accountants on how to chose the right entity name for a client business. The differences between a corporation and a limited liability company (LLC) are discussed. The article advises that before choosing an entity name accountants should consider a number of factors including the likely capitalization of a concern, compensation and shareholder influence on wages, the allocation of profits and losses and distributions
ER  -