One of the most important decisions for a business owner in Northeast Ohio is determining what type of entity structure is most advantageous in conducting business operations: A Sole Proprietorship? A Corporation? A General or Limited Partnership? A Limited Liability Company? With the new taxes levied under Obamacare, things are becoming clearer. Before we would try to create passive income generators (to off-set passive loses) now subject to the 3.8% Obamacare Medicare surtax.