Entity Structuring: Control, Protection & Tax Flexibility

Smart entity planning gives developers both protection and control. Each entity type comes with distinct tax and liability rules.

Common Developer Entities:

• LLC: Flexible and ideal for partnerships.

• LP: Often used with investor syndications.

• S-Corp: Helps reduce self-employment taxes.

• C-Corp: Useful for larger teams, but double-taxed.

Pro Tip: Separate ownership (land) from operations (development) using two LLCs. It simplifies accounting and protects assets.

💡 Key Takeaway: The right entity protects profits, limits risk, and opens strategic tax opportunities.

⚠️ This blog is for informational purposes only and does not constitute tax, legal, or accounting advice. Please consult your CPA for guidance specific to your situation.