Written from the practitioner's perspective, Keatinge and Conaway on Choice of Business Entity offers insight into selecting the form and structure for a closely held business. It provides a three-part analysis of different business entity formats, and advises which to choose based on the business activities and needs of the owners. The three approaches discussed are: Horizontal – comparing the various characteristics of different entities and structures Vertical – identifying the characteristics that are important to a particular type of business (it is this analysis that distinguishes this book from the discussions of entity choice found in other publications) Integrational – assisting the practitioner to resolve conflicts and make the final choices necessary to select and structure the organization The text includes a well-annotated discussion of tax issues at both the state and federal level specific to choice of entity concerns. Features include a comprehensive chart giving an at-a-glance comparison of how specific issues affect all types of entities and a glossary defining a wide range of terms.