Choosing the form of entity to conduct business or hold assets is an art that combines critical analysis and informed intuition derived from experience.  Successfully planning to protect against contractual or tort liability, promote managerial and operational efficiency, and minimize income, employment, transfer, and property taxes requires listening to the client's vision, allowing the client to make an educated decision, and forming the corporation, general partnership, limited partnership, limited liability partnership, limited liability company, trust, or joint venture agreements.