This course will review the alternative legal forms that may be used to conduct a building/construction business, including proprietorship, partnerships, joint ventures, limited partnerships, C corporations and S corporations. The pros and cons of each type of entity will be examined in terms of personal liability exposure. The income tax and social security tax consequences of each type of entity, as well as the impact on fringe benefit and retirement programs, will be explored.

Course material(s) and Zoom link will be emailed a week prior to the class date.