(Lat person I expected to hear from was Adam ! Thought you would be getting some sleep! I have been doing the research for a while now. I did read the LLC tax structure is different than a corporations. I am was wondering what (if any) limitations the LLC can be as far as a business goes and if you have to show a profit for x years out of y, that sort of thing? Thanks for the input. Always good to have others to bounce ideas off of. I found the following while doing the research from LegalZoom.com "By default, LLCs are treated as a "pass-through" entity for tax purposes, much like a sole proprietorship or partnership. This means that LLCs avoid double taxation. Furthermore, an LLC owner is not required to pay unemployment insurance taxes on his or her own salary. However, an LLC can also elect to be treated like a corporation for tax purposes, whether as a C corporation or an S corporation. "