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.
Elma is a town in Erie County, New York, United States. The population was 11,304 at the 2000 census. The town is named after a type of tree. The Town of Elma is located in the north-central part of the county, east of Buffalo, New York. Because of its location, Elma likes to refer to itself as the "heart of Erie County."