LLC, Incorporation
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Rosanne S. Horan, Attorney at Law
COMPASS LAW GROUP, LLC
a Missouri Limited Liability Company
.
10260 Manchester Road, Kirkwood, MO 63122
Phone 314-965-6898 ♦ Fax 314-965-5464 ♦ email fixmytix@sbcglobal.net

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LIMITED LIABLILITY COMPANY

A limited liability company (abbreviated L.L.C. or LLC) is a form of business organization created by state statute which limits the liability of the organization's owners to their investment in the company.  Often incorrectly called a "limited liability corporation" (instead of company), it is a hybrid business entity having certain characteristics of both a corporation and a partnership or sole proprietorship (depending on how many owners there are).

An LLC, although a business entity, is a type of unincorporated association and is not a corporation. The primary characteristic an LLC shares with a corporation is limited liability, and the primary characteristic it shares with a partnership is the availability of pass-through income taxation. It is often more flexible than a corporation and it is well-suited for companies with a single owner.

INCORPORATION 

Incorporation is the formation of a new corporation (a corporation being a legal entity that is effectively recognized as a person under the law). The corporation may be a business, a non-profit organization, sports club or a governmental unit. 

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