{"id":946,"date":"2021-10-08T00:22:16","date_gmt":"2021-10-08T00:22:16","guid":{"rendered":"https:\/\/www.newtimesdesign.hk\/cms\/?p=946"},"modified":"2023-08-18T12:19:43","modified_gmt":"2023-08-18T12:19:43","slug":"advantages-and-disadvantages-of-a-corporation","status":"publish","type":"post","link":"https:\/\/www.newtimesdesign.hk\/cms\/bookkeeping\/advantages-and-disadvantages-of-a-corporation\/","title":{"rendered":"Advantages and Disadvantages of a Corporation"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Comparing LLCs with other entity types<\/a><\/li>\n<li><a href=\"#toc-1\">It&#8217;s Easy to Transfer Ownership<\/a><\/li>\n<li><a href=\"#toc-2\">Advantages of Forming an Out-of-State Corporation for a California Company<\/a><\/li>\n<li><a href=\"#toc-5\">Cons of a C Corp<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"disadvantages of forming a corporation\"\/><\/p>\n<p>To become an S corporation, your corporation must submit Form 2553 Election by a Small Business Corporation signed by all the shareholders. Although generally easier to form than <a href=\"https:\/\/investrecords.com\/the-importance-of-accurate-bookkeeping-for-law-firms-a-comprehensive-guide\/\">https:\/\/investrecords.com\/the-importance-of-accurate-bookkeeping-for-law-firms-a-comprehensive-guide\/<\/a> a corporation, there are some administrative and compliance tasks to be done. To help you form an LLC successfully and in compliance with state law, follow these eight  steps.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"257px\" alt=\"disadvantages of forming a corporation\"\/><\/p>\n<p>This is the simplest and most cost-effective way to  structure a business.<\/p>\n<h2 id=\"toc-0\">Comparing LLCs with other entity types<\/h2>\n<p>To form an S corp, you must first form a corporation by preparing and filing Articles of Incorporation or a Certificate of Incorporation with the proper state authorities. You must also pay filing fees and any applicable initial franchise taxes or other fees. The type and amount of information required in the incorporation documents varies by state. A registered agent, also known as an agent for <a href=\"https:\/\/goodmenproject.com\/business-ethics-2\/navigating-law-firm-bookkeeping-exploring-industry-specific-insights\/\">law firm bookkeeping<\/a> service of process, receives important legal notices and tax documents on behalf of an LLC. These include important legal documents, notices, and communications mailed by the Secretary of State (such as&nbsp;annual reports&nbsp;or statements) and tax documents sent by the state\u2019s department of taxation. Other court documents such as garnishment orders and subpoenas are also served on the registered agent.<\/p>\n<ul>\n<li>An S corporation is a special structure of business ownership by which the business can avoid double taxation because it is not required to pay corporate income tax on the profits of the company.<\/li>\n<li>We disclaim any duty to update or correct any information contained in this blog post, including errors, even if we are notified about them.<\/li>\n<li>It is also unnecessary because other business entity options have ownership interest restrictions built into their governing documents (i.e., in a standard limited liability company operating agreement).<\/li>\n<li>This can be especially beneficial for businesses just starting and looking to save on costs.<\/li>\n<\/ul>\n<p>You&#8217;ll need to write articles of incorporation and corporate bylaws, appoint a board of directors, run shareholder&#8217;s meetings, and keep a record of minutes for certain company meetings. A business owner may be able to use her C corporation status to reduce the amount of income tax she pays each year. If she earned $100,000 as a sole proprietor, that entire amount would be subject to personal income tax and self-employment tax. If she earned $100,000 as the owner of a C corporation, however, she could choose to take a $40,000 salary and leave $60,000 in the corporation. In that case, the business owner would only pay personal income tax on the $40,000 salary and corporate tax on the remaining $60,000. Another C corporation tax advantage is the ability to lease assets to your own company.<\/p>\n<h2 id=\"toc-1\">It&#8217;s Easy to Transfer Ownership<\/h2>\n<p>The business is then considered partially or completely owned by those people. If the business needs money, another person or group can purchase \u201cadditional\u201d stock; however, each existing shareholder will now own less of the company. Whoever sold the stock now has more available cash to expand the company. When a company is private, it\u2019s owned and controlled by one person or a small group of people. The shares are held privately from the remainder of the shareholders\/public and their stock prices are not published. In most cases, only those with access to the \u201cinner circle\u201d know what they are selling at.<\/p>\n<ul>\n<li>You should also consult with an attorney or accountant who can help you make the right decision based on your specific circumstances.<\/li>\n<li>This is the identification number your LLC will use on all its bank accounts, as well as income and employment tax filings.<\/li>\n<li>The good news is you are reading this because you have given serious thought to the legal form of your business.<\/li>\n<li>Since most corporations sell ownership through publicly traded stock, they can easily raise funds by selling stock.<\/li>\n<li>A corporation can be owned by individuals and\/or other entities, and ownership is easily transferable via the buying and selling of stock.<\/li>\n<li>Corporations have a completely independent\u00a0life separate from its shareholders.<\/li>\n<\/ul>\n<p>Another potential disadvantage of an LLC is that it has a limited life. Unlike corporations, which can exist in perpetuity, LLCs must dissolve when a member dies or leaves the business. This can be a problem for businesses that want to pass on ownership to the next generation.<\/p>\n<h2 id=\"toc-2\">Advantages of Forming an Out-of-State Corporation for a California Company<\/h2>\n<p>Alongside the lengthy application process is the amount of time and energy necessary to properly maintain a corporation and adhere to legal requirements. You have to follow many formalities and heavy regulations to maintain your corporation status. For example, you need to follow your bylaws, maintain a board of directors, hold annual meetings, keep board minutes and create annual reports. There are also restrictions on certain corporation types (for example, S-corps can only have up to 100 shareholders, who must all be U.S. citizens). Although some corporations (C corporations) are subject to double taxation, other corporation structures (S corporations) have tax benefits, depending on how their income is distributed. For example, S corporations have the luxury of splitting their income between the business and shareholders, allowing it to be taxed at different rates.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Comparing LLCs with other entity types It&#038;#8217 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[],"_links":{"self":[{"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/posts\/946"}],"collection":[{"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/comments?post=946"}],"version-history":[{"count":1,"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/posts\/946\/revisions"}],"predecessor-version":[{"id":947,"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/posts\/946\/revisions\/947"}],"wp:attachment":[{"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/media?parent=946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/categories?post=946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.newtimesdesign.hk\/cms\/wp-json\/wp\/v2\/tags?post=946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}