Robert:  I know everyone would appreciate your lawyerly thoughts on incorporating.  Being a vendor manager, a lot of money flows thru our account (not that I get to actually KEEP much of it, believe it or not) and incorporating was definitely the way for us to go, especially with the various tax/social security benefits to being an employee of the corporation.  I'll bet many out there would benefit from your experience and expertise in when to become a corporation as opposed to an LLC.   Would appreciate your insight when you have a few spare minutes.