Tom and Rich each earn $70,000 a year as general partners in a successful landscaping business. This has been a good choice for them because they prefer to make their own decisions and they enjoy the sense of freedom that comes from working outdoors. Their business employs 25 people. Some of these employees drive company trucks and equipment trailers to job sites. Tom and Rich are considering incorporating. They have asked for your input. What type of corporation (S-corporations or C-Corporation) would work best for their situation? What are the advantages of this type of corporation? What are the disadvantages? Would you recommend that Tom and Rich form a corporation? Why or why not?