As of 2005 there were approximately 25.8 million small businesses in existence in the U.S. and 99.9% of these were small businesses. Incorporate Your Business provides small business owners in every state with an overview of the different legal structures for business. For those considering incorporation, the book lays out everything one would need to know about corporate laws and regulations while clearly explaining the advantages and disadvantages of incorporating; how to prepare and file articles of incorporation, prepare bylaws and corporate records, and issue stock; the tax consequences of forming and operating as a corporation, including tax treatment of employee benefits and selling or distributing stock and stock options; whether or not to elect S-Corporation tax status; how to incorporate an existing business; and much more.