Choosing a legal structure for your business is one of the first steps in transforming your idea into an actual, legitimate Business" (Chapter 5 Small business startup, p150). There are several different ways to enter into a business and thus it is important to understand each type of business and the advantages and disadvantages of each. Most businesses begin as a sole proprietorship, specifically smaller businesses and as they grow develop and partner with other companies. Many times in certain businesses there comes a point when other services are necessary in order to maintain the business and or to deliver the goods or services more efficiently. When a business partners with another business that offers a complimentary service it saves money, creates a broader customer base and when the merge attracts shareholders and can bring in more investors.