Adapted from the author’s introduction: “Like every other small business owner, freelance writers and editors need to think about the legal structure of their businesses. Choosing the right business form can have tax advantages and protect personal assets from litigators. This guide is a concise introduction to legal entities and several related ideas, directed at a typical freelance business with only one owner-employee and no outlandish financing requirements. Its goal is to give freelancers a sound foundation for making better business structuring decisions.”