The LLC/partnership structure is very often the preferred form of doing business, but there are circumstances where converting a partnership/LLC into a C corporation makes a lot of sense. However, often there are snares, trapdoors and snake pits that must be avoided. These ‘traps for the unwary’ can turn a good idea into a tax nightmare, complete with a very unhappy client. Chuck Levun and Michael Cohen will discuss tax planning techniques that steer clear of common and not-so-common missteps to avoid when incorporating a partnership. Robert Gorman, Partner at Levun Goodman and Cohen, will add his insights and experiences with the corporate and M&A issues that often arise when incorporating a partnership and that often are integrated with the tax issues.