Douglass & Runger - September 2024

Starting your own business is one of the most exciting milestones in life, and choosing the proper legal structure will be one of your first major decisions. Whether you’re dreaming of a cozy corner café or an innovative tech startup, the choice between an LLC, a corporation, or a sole proprietorship can make a world of difference. Each option has its perks, pitfalls, and paperwork. SOLE PROPRIETORSHIP The simplest business structure to create is a sole proprietorship. This might be the best option for you if you are a low-risk business looking to test out the idea before forming a more formal company. Sole proprietorships are simple to start, and you are automatically categorized this way if you do any business and haven’t registered with another structure. Under this structure, you will be held personally liable for any debts and obligations of your business. Remember that you can’t sell any stock, and banks tend to be more hesitant to lend to sole proprietors. LLC (LIMITED LIABILITY COMPANY) LLCs are a solid option for medium or higher-risk businesses. LLCs offer protection from personal liability if you have individual assets like your vehicle or home that you want to protect and keep separate from your company. They also can help you avoid corporate taxes on your profits and losses, though you will be considered self-employed and must contribute toward Medicare and Social Security. CORPORATION There are various types of corporations, including benefit corporations, S corps, C corps, and nonprofits. Corporations are legal entities separate from their owners that can make a profit and are taxed. While the startup costs for a corporation are the highest of all structures, they provide the greatest protection from personal liability. If your business is medium or higher risk and you plan to go public or sell the company, a corporation may be the right choice. This structure has more reporting, record-keeping, and operational processes to which you must adhere. You will also need to pay income taxes on your profits. Whichever structure you choose, it’s essential to weigh the benefits and drawbacks of your business goals and risk tolerance. With the proper planning, you’ll set a strong foundation for success and ensure your business is ready to thrive. To learn more about the benefits of various business entities, please give us a call and schedule a time to speak with one of our experienced business lawyers. Shape Your Startup LLC, Corporation, or Sole Proprietorship — Which Fits?

Perfect Peach Cobbler

Made with fresh, juicy peaches and a buttery, golden crust, this peach cobbler is the perfect blend of sweet and tart.

Ingredients •

6 cups sliced fresh peaches 1/2 cup granulated sugar 2 tbsp all-purpose flour 1/4 tsp ground cinnamon

2 cups all-purpose flour 1/3 cup packed brown sugar 2 tsp baking powder

• • •

1/2 tsp salt

1/2 cup cold butter, cut into pieces

1/4 tsp ground nutmeg

• •

1/2 cup milk

2 tbsp butter, melted

Directions 1. Preheat oven to 375 F and grease an 8-inch square baking dish. 2. In a large bowl, combine peaches, sugar, 2 tbsp flour, cinnamon, and nutmeg; mix until blended, then spoon into prepared dish. 3. In a medium bowl, combine 2 cups flour, brown sugar, baking powder, and salt. 4. Cut in butter with forks or pastry knife until mixture resembles coarse crumbs. 5. Add milk and stir until just blended. 6. Drop dough by spoonfuls onto peach mixture and drizzle melted butter on top. 7. Bake for 40–45 minutes or until top is golden brown. INSPIRATION “Courage is found in

unlikely places.” —J.R.R. Tolkien

901-388-5805 • 3

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