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Sole Proprietorship
Entity does not pay tax
Unlimited Owner liability
No separate legal entity
Ends with owner death
Partnership
Entity does not pay tax
Unlimited Owner liability
No separate legal entity
Ends with a partner death
Corporation
1 or more owners
Does pay tax
Limited Owner liability
Has separate legal entity
Indefnite life
Limited Liability Co. (LLC)
1 or more owners
Does not pay tax
Limited owner liability
Has separate legal entity
Indefinite life