C corp vs LLC vs S corp
| Question | C-Corp | LLC | S-Corp |
| Ownership | Stock | Membership Interest | Stock |
| Owners | No Restrictions | No Restrictions | Limited to 75 |
| Management | Officers & Directors | Members or Managers | Officers & Directors |
| Limited Liability of Owners | Yes | Yes | Yes |
| Ownership Transfer | Freely | Freely | Mostly free |
| Duration | Perpetual | Possible | Indefinite |
| Choice of Tax Year | Yes | Restricted | Restricted |
| Fringe Beneifits | Yes | Members Restricted | Restricted |
| Tax Rates | Double Taxation | Your choice | Flow thru |
| Profits | Dividends | Per Operating Agreement | Flow thru |