Free Entity Formation Guides | Reina L. Sturdivant, CPA, PLLC

The Relatable CPA · Free Resource Series

Entity Formation Guides

Six free guides written for business owners and investors who want to understand their entity structure — before they build on it.

Grounded in statutory authority. Free to download. No fluff.

6 Guides
One for Every Major Entity Type and Decision
IRC-Cited
Every Guide Grounded in Statutory Authority
Free
No Cost — Available by Download Upon Request

About This Series

Most entity formation content on the internet repeats the same surface-level advice without telling you what the law actually says, what each structure actually requires, or what actually happens if you get it wrong. These guides are different.

Each guide in the series is written specifically for business owners and real estate investors who are making real decisions — not looking for general information to pass time. The content is grounded in the Internal Revenue Code, Michigan law where applicable, and current IRS guidance, with live source links and a publication date so you know what version you're reading.

Whether you're forming a new entity, evaluating a structure change, or trying to understand what your accountant has been telling you — there's a guide in this series for where you are right now.

A Note on Authority

Every guide in this series cites the underlying statute, IRS guidance, or state rule it references — not just common knowledge restated in plain English.

Each guide includes a currency disclaimer and publication date. Tax law changes. You'll always know how current what you're reading is.

These guides are educational resources, not legal or tax advice for your specific situation. For that, schedule a consultation.

The Six-Guide Series

01
Start Here Entity Formation Hub

For anyone starting from zero

Not sure which entity type fits your situation? This is the guide that orients you — explaining what each structure is, how they differ in protection and taxation, and how to think through the decision before you form anything.

02
LLC The LLC Guide

For current and prospective LLC owners

LLC formation, structure, liability protection, operating agreements, and the tax treatment options available to LLC members — including what "pass-through taxation" actually means and when it works in your favor.

03
Corporation The Corporation Guide

For those considering or operating a C Corp

C Corp formation, stock structure, liability protection, double taxation, and the scenarios where a corporation makes strategic sense — including investor readiness and retained earnings planning.

04
Partnership The Partnership Guide

For multi-owner businesses and joint ventures

General and limited partnerships: formation requirements, partner liability, how profits and losses flow, what a partnership agreement must address, and when a partnership structure makes more sense than an LLC.

05
Nonprofit The Nonprofit Guide

For founders exploring nonprofit or 501(c)(3) status

What nonprofit status actually means, how 501(c)(3) exemption works under the IRC, the formation and application process, ongoing compliance requirements, and the governance obligations that come with exempt status.

06
S-Corp Election The S-Corp Election Guide

For LLC owners and small business owners evaluating S Corp status

What S Corp status is, who qualifies, how to elect it using Form 2553, what reasonable compensation actually requires, and what the compliance obligations are that most people don't find out about until it's too late.

What Makes These Guides Different

Statutory Authority — Not Opinion

Every substantive claim in these guides cites the specific IRC section, IRS regulation, or Michigan statute it comes from. You are not reading what someone thinks is generally true — you are reading what the law says, with a source you can verify.

Written by a CPA and Enrolled Agent

These guides were researched and written by a Certified Public Accountant and IRS Enrolled Agent with 30 years of professional experience — not outsourced, not AI-generated from generic sources, not repurposed from a blog post.

Dated and Current

Each guide includes a publication date and a currency disclaimer. Tax law changes. These guides tell you exactly what date the content reflects so you are never reading something without knowing how current it is.

Useful Whether You Hire Us or Not

These guides are designed to be genuinely helpful to anyone who reads them — not teasers designed to create enough confusion that you have to call. If you read one and decide to handle it yourself, the guide did its job.

Ready to Go Beyond the Guide?

The guides give you the knowledge. A consultation gives you the plan — specific to your entity, your situation, and what needs to happen next.

Schedule a Consultation