Christine is a non-practicing attorney, freelance writer, and author. She has written legal and marketing content and communications for a wide range of law firms for more than 15 years. She has also ...

Single entrepreneurs own a large number of small businesses in the United States. While many businesses continue to operate as sole proprietorships, the benefits of organizing a single member limited ...

In temporary and proposed regulations issued earlier this month, the Treasury Department clarified the self-employment tax treatment for partners of a partnership that own a disregarded entity. Let me ...

A limited liability company is a relatively new business structure in the U.S., created under state statutes mostly during the 1980s and 1990s. But the Internal Revenue Service did not create a new ...