Professional Incorporation

The Issue
     Lawyers, accountants, doctors, dentists, chiropractors, etc will need to answer the following question:

Should I incorporate my practice?

The Myths
The Spender Myth:
"There is no benefit because I spend all of my money."

The Saver Myth:
"It is only a tax deferral, I will eventually have to pay the tax."

Tax Rates (Personal)
Personal Tax Rates: taxable income of $103,000+
Ordinary Income - 46.4%
Dividends - 31.3%
Capital Gains - 23.2%

Tax Rates (Corporate)
Small business rate on first $200,000 annual income:
2003 - 19%
2005 - 17%

Keeping the Benefit
     Opportunity for $500,000 capital gain exemption on sale of shares.
Opportunity for multiple will planning to avoid probate.