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One of the first decisions that you will have to make as an entrepreneur is how your company should be structured. There is no one legal structure that is best for all small businesses. Whether you are better off starting as a sole proprietor or choosing one of the more complicated organizational structures (such as a partnership, corporation or Limited Liability Company (LLC)) can depend on several factors. This document provides basic information on some of the legal and practical issues to consider when setting up a business.

Please note that this document is not a substitute for professional advice: Persons contemplating starting a business are strongly encouraged to consult legal, financial and tax advisors.