Starting a business is a huge step and one that should not be taken without exercising foresight with regard to a number of important issues. One of the more pressing matters in the start-up phase of establishing a business is determining how it will best exist and perform in regards to form and materiality (i.e. whether the business will be, among other choices, a corporation, limited liability company, partnership or sole proprietorship). The manner in which a business is formed ultimately will affect how it will be taxed, how and by whom it will be controlled, as well as how liabilities will be imposed. Our years of experience provide us with the necessary foresight to advise clients as to which type of business formation is optimal for their respective needs.