Business entity choice determines whether heirs get stepped-up basis on farm assets or just ownership shares upon death.

The Entity/Hierarchy system is the official campus system of record to identify operating elements used by the institution to support its operations. Operating elements include items such as student ...

A business entity is formed to conduct business activities. Learn about the different types and how to choose one. Many, or all, of the products featured on this page are from our advertising partners ...

A lot is riding on the business entity type you choose. The business structure you decide on affects your legal liability as an owner, tax obligations, growth potential, and compliance requirements ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Selecting the right business entity structure is an ...

Before we dive into which entity option is the best for your farm, let’s review your options: Sole Proprietorship: Simply the individual farmer doing business without an entity. The farmer is subject ...

Setting up a new venture as, say, a sole proprietorship, may have made sense initially — but as a successful company grows, an outdated business structure could mean unnecessary tax and other costs.

MLS is on the rise. Average attendance was at an all-time high in 2014, and a new eight-year TV deal with ESPN, FOX Sports and Univision Deportes will begin this season. This is all great news, but ...

Most farmers start out as sole proprietors, and nothing could be simpler. You just own and operate the farm in your own name and carry on with business. If you use a fictitious name (such as the “Bar ...