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.
Luana is a city in Clayton County, Iowa, United States. The population was 249 at the 2000 census. The location of a large Swiss Valley plant, Luana is located along US Highways 18 and 52 in northern Clayton County. Its high school consolidated with Farmersburg and Monona in 1955 to form MFL High School.
