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LLCs shield the owners, who are called members, from being personally liable for actions of the LLC. LLCs also provide flexibility in management and offer the benefit of pass-through taxation which means that the profits and losses of the business pass through to its owners, who report them on their personal tax returns. Pass-through taxation is among the reasons why LLCs are significantly easier to run compared to a corporation.

Why choose an LLC

Consider forming an LLC if you are fearful of personal risks to lawsuits arising from your business. For example, if you decide to open a storefront business that deals directly with the public, you may fret that your commercial liability insurance won’t fully cover your personal assets from potential slip-and-fall lawsuits or claims by your vendors for unpaid debts. Running your business as an LLC may ease your mind because it instantly offers you an additional layer of security against these and other possible claims against your business.

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The S corporation business entity type is a corporation that comes with a special advantage: it has the limited liability of a corporation, but without the "double taxation" of income passed through to the shareholders. Prior to the acceptance of the LLC, the S corporation was the best vehicle to shield the owners while avoiding double taxation. The "S corporation advantage" allows a business owner to use the business losses—such as those incurred during the startup phase—on their personal returns as deductions. S corporations can also provide savings for their owners on self-employment or Social Security/Medicare taxes along with the FICA (Federal Insurance Contributions Act) tax.

Why choose an S corporation?

An S corporation allows the owners to offset non-business income with losses from the business, unlike a C corporation which is a completely separate tax entity. When compared to an LLC, the S corporation enables an owner to characterize a portion of income as “dividend,” rather than “earnings” that are subject to employment taxes.

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C corporations are the most common type of corporation. They offer more flexibility than S corporations relative to the number of owners (shareholders) they can have and who can be an owner. Because of a pronounced ability to deduct employee benefits, C corporations are often preferred by developing businesses.

Why choose an C corporation?

C corporations offer more flexibility than S corporations when it comes to the number of owners (shareholders) they can have as well as who can be an owner. Plus, the owners can hold different types of stock interests (such as preferred versus common stock.) This is one reason why venture capitalists choose C corporations when they offer funding to a business. Investors are drawn with the prospect of dividends if the corporation makes a profit. A C corporation can also retain and accumulate earnings (within reasonable limits) from year to year.

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A nonprofit corporation is one that is formed for purposes other than making a profit. Nonprofit organizations come in many forms. Examples include churches, soup kitchens and hospitals. Forming a nonprofit corporation helps you avoid personal liability for the debts of your organization. The principal advantage to nonprofit status for an organization is that it will be qualified to receive both private and public grants.

Why form a non-profit?

While incorporating your not-for-profit venture is not a requirement, it lends more credibility to your organization. Also, in order to become tax-exempt, you must incorporate and also file Form 1023 with the Internal Revenue Service. A few states require a separate file for state tax-exempt status as well.

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the movie

Our films tell the stories of individuals of courage, vision, and persistence whose lives and actions lead to a greater understanding of our interconnectedness with each other and the natural world. They are teachers, farmers, activists, artists or musicians. They know that change takes time. They understand that the whole is greater than the sum of its parts, and that the integrity of the parts will inevitably lead to that greater whole. It is this integrity, which is the basis of their power and of their drive. They inspire hope.

In a master teacher raises a whole generation of children into a life of the knowledge of tolerance and fairness, and through these children the whole community is moved to greater understanding. In a world renowned environmental activist who understands the linkages between poverty, environmental degradation, human rights and democracy exposes and successfully challenges the role of colonialism and extractive economic development in undermining the tenets of social justice, in corroding an intact culture. In a refugee’s return to his occupied homeland illustrates the inseparability of spirituality, family, culture and politics for the Tibetan people.

graduated from Goddard College with a B.A. in Philosophy. He began his film career in New York City working with the documentary filmmaker Bill Jersey, with Brian De Palma on his film , starring Robert De Niro, and with Bob Elfstrom on the now classic documentary on Johnny Cash, His freelance experience includes many productions that were broadcast on major U.S. networks including: , an Emmy Award-winning medical documentary series for NBC; , an Emmy Award-winning medical series for CBS; and National Geographic Specials. After moving to Vermont in the early 70s, while continuing his freelance work he started Marlboro Productions and began producing and directing his own documentaries.

Alan Dater

began making films with Alan Dater in 1989. Before this, she worked professionally as a weaver for ten years where her intent was to weave tapestry and use it as an art form for social change; but instead she ended up as a production weaver. It was not until she started making films in 1989, that she fulfilled her goal of weaving images that could inspire social change. She has a Masters in Teaching English and has taught English as a second language in multi-cultural classrooms. She brings her interest in education, cultural diversity, and social change, as well as her skill as a craftsman, to the filmmaking process. Since 1996 she has been a member of New Day Films, a longstanding documentary film collective.

Lisa Merton

co-directed and co-produced , a film about a Tibetan refugee’s return to his homeland, shown on many PBS stations, and at the International Documentary Film Festival in Amsterdam; , the story of the collaboration of a Japanese potter and a Vermont potter, winner of a Cine Golden Eagle, The Best Media Work at the Montréal Festival of Films on Art, and screened at the Museum of Modern Art and the Louvre; , a portrait of the well-known American painter, winner of a Cine Golden Eagle; , a documentary about an extraordinary Vermont public school teacher; and , the dramatic story of Wangari Maathai the founder of The Green Belt Movement of Kenya and the first African woman to win the Nobel Peace Prize. It has won numerous international awards including The Audience Award at Hot Docs and was broadcast on PBS/ Independent Lens in April 2009.

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Anger and Resentment Likely to Lead to Relapse

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their substance of choice, they are left with a bubbling cauldron of emotions, particularly anger and resentment, threatening to boil over at the slightest provocation. Alcohol and drugs mask emotions. People drink and use drugs to alter their feelings. That does not mean the emotions go away. They do not. They linger, just waiting for an opportunity to leap into conscious awareness. Sobriety provides that opportunity. An alcoholic or drug addict in recovery cannot afford to allow those emotions to take over. Letting go of anger and resentment is imperative for full emotional recovery from alcoholism or drug addiction.

Living in the past

Some people have trouble letting go of anger and resentment because they believe their feelings are justified. They have become accustomed to placing blame while in the throes of their addiction, so they continue to the pattern. They dwell on wrongs they have experienced in the past and refuse to move forward into a new way of thinking. Living in the past can create unhealthy stress and set a relapse in motion. Because alcoholics and drug addicts are not used to handling powerful emotions, they easily can be tempted to return to old habits and to self-medicate with their substance of choice.

Practicing forgiveness

The only way to deal with anger and resentment is to practice forgiveness. The thought of forgiveness often horrifies vulnerable and emotional recovering alcoholics or addicts. They may have experienced some type of abuse that they don't think they could ever forgive. Forgiveness does not mean forgetting, and acceptance does not mean approval. It provides the means to let go of emotional pain, anger and resentment. An article in Psychology Today explains various ideas about forgiveness, such as,

As recovery begins to allow emotions to bubble to the surface, it is important to have tools to deal with them. Letting go of anger and resentment and practicing an attitude of forgiveness requires humility. It requires a deep look inside. It is a vital ongoing process in recovery.

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MFI Recovery Center is a CARF Accredited Substance Abuse Treatment Center in Riverside California.

It is also a good idea to avoid placing any direct pressure on the elbow. Avoid resting your elbows on a table or other surface while typing or working.

If the abovementioned conservative ideas do not seem to be helping, it is a good idea to see a doctor to see if any other factors are contributing. Also realize that a nerve that is damaged will take an appreciable amount of time to heal.

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About Dan Baumstark, MSPT, CHT

Dan is a physical therapist who specializes in sports medicine upper extremity rehabilitation. He is certified by the American Society of Hand Therapists, and he has extensive continuing education in manual therapy from the Michigan State University School of Osteopathic Medicine. Google+

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Cody says

I noticed the other week that about half of the inside portion of each of my middle fingers is a little numb. There is no numbness anywhere else. (if it’s of any use, I’m in my mid twenties) (This has been maybe 2.5 weeks) Any suggestions or thoughts on what might be the cause?

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Cody I would have the doc check it out. It is a little strange that it is on both sides. That makes it more probable that the problem might be one of the discs in your neck. If that was the case, it is not the end of the work, don’t freak out. If you sit at a desk all day that can often contribute to symptoms like the ones you describe. Have your ergonomic set-up checked out.


Johm says

I have been experiencing lower back issues and seeing a chiropractor. Some of my symptoms were dull aching pains in my hips and lower back as well as numbing in my left side and outer left hand. Shortly after the adjustments, my back began to get back to normal and the numbing in my side was also subsiding. But the numbness in my hand and fingers got worse before getting better. Its been 3 weeks and the chiropractor says its a sublimation in my neck. I’ve tried your suggestion but there really only seems to be any change good or bad, after an adjustment. But within a day, its back to normal numbing and tingling. Should I just continue to trust my chiropractor and just assume it will take time, or do you recommend an alternative?


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