The corporation is a sturdy, time-tested business structure. It provides the best protection against liability. It’s also the vehicle that’s most attractive for equity investors, as there are no limits to the size of investments or number of investors and shareholder protections are well defined. In addition, C corporations may offer employees tax-deductible benefits such as medical insurance and qualified retirement plans. They’re the most robust structure for raising capital as there are no limits on the number, national origin, or nature of shareholders. Also, keep in mind, that C corporations benefit from the recent tax reform taking effect in 2018, by receiving a reduction in tax rate from 35% to 21%.