Entity formation is not a commodity — it is the first legal decision your business makes. At Lefferts Tax, every formation engagement is handled by professionals who understand the intersection of structure, taxation, and long-term compliance. We offer three service tiers to match your needs, whether you are establishing a simple LLC or building a layered holding structure.
The entity you form — and how it is structured — affects your personal liability exposure, how your business income is taxed, your ability to bring on partners or investors, and the administrative obligations you carry year after year. A structure that works for a solo consultant can create serious problems for a growing business. Getting it right from the start is far less costly than restructuring later
| LLC | S-Corp | C-Corp | |
|---|---|---|---|
| Ownership | Flexible — individuals, trusts, other entities | Up to 100 shareholders; U.S. persons only | Unlimited shareholders; any person or entity |
| Taxation | Pass-through (default); optional corporate taxation | Pass-through; no self-employment tax on distributions | Corporate tax + dividend tax (double taxation) |
| Liability Protection | Yes — personal assets shielded | Yes — personal assets shielded | Yes — personal assets shielded |
| Governing Documents | Operating Agreement | Bylaws + S-Corp Election (Form 2553) | Bylaws + Shareholder Agreement |
| Best For | Flexibility, simplicity, real estate, single-owner businesses | Active business owners reducing self-employment tax | Businesses seeking outside investment or planning to scale |
Not sure which structure fits your situation?
Our team will walk you through the options before anything is filed.
| LLC | S-Corp | C-Corp | |
|---|---|---|---|
| Ownership | Flexible — individuals, trusts, other entities | Up to 100 shareholders; U.S. persons only | Unlimited shareholders; any person or entity |
| Taxation | Pass-through (default); optional corp taxation | Pass-through; no self-employment tax on distributions | Corporate tax + dividend tax (double taxation) |
| Liability Protection | Yes — personal assets shielded | Yes — personal assets shielded | Yes — personal assets shielded |
| Governing Documents | Operating Agreement | Bylaws + S-Corp Election (Form 2553) | Bylaws + Shareholder Agreement |
| Best For | Flexibility, simplicity, real estate, single-owner businesses | Active business owners reducing self-employment tax | Businesses seeking outside investment or planning to scale |
Not sure which structure fits your situation? Our team will walk you through the options before anything is filed.
Most formation services stop at the filing. We don’t. Every engagement at Lefferts Tax includes a tax lens — because the entity you form determines how you are taxed from day one.
Your formation documents are prepared by legal professionals, not automated software. Operating agreements, bylaws, and resolutions are drafted for your specific situation.
Whether you are forming in New York or operating across multiple states, we handle the filings, registered agent coordination, and foreign qualification where needed.
We work with entrepreneurs, investors, and growing businesses — not one-size-fits-all clients. If your structure needs to evolve, we are already familiar with it.
Core entity formation for clients who need a clean, properly-filed structure without additional advisory.
+ applicable state filing fees
Full-service formation with operating agreement drafting and initial compliance setup.
+ applicable state filing fees
Comprehensive formation and tax strategy integration for complex structures and business owners with
multi-entity or investment needs.
+ applicable state filing fees
Nonprofit formation is offered as a dedicated service outside of our standard entity formation tiers. The requirements for 501(c)(3) and other exempt organization formation — Including articles language, IRS
Form 1023 or 1023-EZ preparation, state charity registration, and ongoing compliance structure — are materially different from for-profit entity work and are scoped and priced individually.
Includes (scoped per engagement):
• State nonprofit articles of incorporation
• IRS Form 1023 or 1023-EZ preparation and filing
• Bylaws and organizational minutes
• State charitable registration (where required)
• Initial compliance and record-keeping setup
