[Hidden-tech] DBA, LLC, or Sub S?

[Garth Shaneyfelt]

At 05:51 PM 7/24/2005 -0400, Rich wrote:
>I am not lawyer either but I do have 20 years of starting companies
>and just created an new Mass, LLC last year so refreshed my knowledge
>so here goes some comments:
>
>1) DBA is nothing but a formal registration of an alternate name, it
>has no legal protection
>
>2) LLC can be a number of forms, a sole member LLC has the tax aspects
>of any other sole proprietor with the protection like a corporation,
>multi-member LLCs are like any partnership.
>
>3) There are two major types of corporation, Sub-S and regular, Sub-S
>is like a partnership, and prevents the dual taxation of corporations.
>
>Beyond that summary you need to do your own research.

I've been looking into this as well.  Check out your local library for one 
of a few "How to start a business in Massachusetts" books.  For a small 
company, you really can do it all online 
http://www.sec.state.ma.us/cor/coridx.htm  Incorporation is a 
fill-in-the-blanks (and $250) form.  You can request an EIN from the IRS 
and they will auto-send you the S-Corp option form as well.

good luck

-Garth