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.
Cumming is a city in Warren County, Iowa, United States. The population was 162 at the 2000 census. It is the hometown of Senator Tom Harkin. A part of the Des Moines–West Des Moines Metropolitan Statistical Area, Cumming is considered one of the smallest incorporated suburbs of the metro area. The smallest of all cities in the five-county metro area is Bevington, in Madison and Warren counties, which had a population of 58 in 2000.
