Looking into incorporating in Mass, it appears that LLC is more costly than Sub S because of a bigger state fee assessed annually. Can anyone who has gone through these hoops comment on advantages of either LLC or Sub S for a Mass business? What threshold would you pick for switching from DBA to INC? I'm considering switching from doing small software contracts on my own to taking on a somewhat bigger contract and subcontracting part of the work out. Will INC really protect me a lot more than DBA for this purpose? Thanks . Charlie Heath dba Blue Herring