The following are the non-tax factors that should be considered in choosing a business entity

• The business entity should be chosen according to the complexity and expenses of organizing the business.
• The liability of the business owners is the other factor to be considered.
• The entrepreneurial ability of the owner. If the owner is able to operate a corporation then they can choose a corporation. The entrepreneurial ability is an important matter before starting a business.
• The continuity and transferability of the business. The owner considers the continuity of business even after the death and also the free transferability of assets and liability.