Involves advising business owners on start-up considerations and legal structure options -- such as sole proprietorships, partnerships, corporations, limited liability companies (LLCs), and non-profit organizations -- and handle the formation of new business entities and filing of all necessary documents (i.e. articles of incorporation). Major factors affecting how a business is organized may include the size and scope of the business, the sector and the country, limited liability, tax advantages, and disclosure and compliance requirements.
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Alma is the largest city in Gratiot County in the U.S. state of Michigan. The population was 9,275 at the 2000 census. It was incorporated as the Village of Alma in 1872 and became a city in 1905. Alma's claims to fame include the annual Highland Festival which brings members of Scottish clans and interested onlookers together for a weekend of Highland dancing, bagpipes, kilts, and camaraderie. The Highland Festival is held each year over Memorial Day weekend. Alma College, a small liberal-arts institution of approximately 1,300 students, is located in town and focuses on multidisciplinary learning in a residential setting. Alma is the birthplace of both the world-renowned modernist architect Ralph Rapson and writer/composer/lyricist Dan Goggin.
