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Maryann wants to create a web site to sell her hand-crafted custom Lake County diamond jewelry. She is nervous about international sales, but doesn’t want to limit her business potential. What type of business entity should she form and why?

Katelyn is the CEO a plastics manufacturing plant that makes specialized medical equipment. It is getting harder and harder for her to keep up with her international orders, so she wants to open a manufacturing facility in China. Also, the owners of the business want to go public and sell stock in their company. What is the best type of business entity for this company and why?

For each of these scenarios, discuss whether or not the 2019 Tax reforms will impact the business, or if they were a factor in your decision.

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