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Black Complex: Business Structure

Business Structure

Black Complex is currently an LLC and interested in converting the company to an S Corporation (S-corp). Companies can remain LLCs or choose to be taxed as a C-corp or S-corp if the company meets certain requirements. 

Your team is going to summarize LLCs, C-corps, and S-corps. You will address the requirements and present the pros and cons of each.

Consider similar organizations and their business structure; benefits and deterrents to each structure; difficulty in obtaining designation; growth potential of each structure.


  • limited liability company (llc)
  • s corporation
  • c corporation 
  • conversion from c-corp to s-corp


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