An Internet innovation known as donuts were developed so that Web sites could
recognize return visitors and thus generate a customized and personalized response.
You Make the CallSituation 2
Matthew Freeman started a business in 1993 to provide corporate training in project
management. He initially organized his business as a sole proprietorship. Until 1999, he
did most of his work on a contract basis for Corporation Education Services (CES).
Under the terms of his contract, Freeman was responsible for teaching 3- to 5-day
courses to corporate clientsprimarily Fortune 1000 companies. He was compensated
according to a negotiated daily rate, and expenses incurred during a course (hotels,
meals, transportation, etc.) were reimbursed by CES. Although some expenses were not
reimbursed by CES (such as those for computers and office supplies), Freeman’s
expenses usually amounted to less than 1 percent of his revenues.
In 1999, Freeman increasingly found himself working directly with corporate clients
rather than contracting with CES. Over the years, he had considered incorporating but
had assumed the costs and inconveniences of this option would outweigh the benefits.
However, some of his new clients said that they would prefer to contract with a
corporation rather than with an individual. And Freeman sometimes wondered about
potential liability problems. On the one hand, he didn’t have the same liability issues as
some other businesseshe worked out of his home, clients never visited his home office,
all courses were conducted in hotels or corporate facilities, and his business involved
only services. But he wasn”t sure what would happen if a client were dissatisfied with
the content and outcomes of his instruction. Finally, he wondered whether there would
be tax advantages to incorporating.
Question 1 What are the advantages and disadvantages of running the business as a sole