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.
Lerna is a village in Coles County, Illinois, United States. The population was 322 at the 2000 census. It is part of the Charleston–Mattoon Micropolitan Statistical Area. Thomas Lincoln, father of President Abraham Lincoln, spent the later part of his life on a homestead a few miles away, preserved today as the Lincoln Log Cabin State Historic Site. Thomas Lincoln and his second wife Sarah Bush Lincoln are buried in Shiloh Cemetery south of town.