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LLC vs. Corporation: What’s the Best Structure for Your Startup? Here is some information that may make the decision a little less taxing. An LLC is owned by one or more business owners, and these members hold a designated percentage in the company called a “membership interest” Corporations adhere to a standard structure for the distribution of options to buy stock, which can then be used to attract, retain, and incentivize key talent, contributing to the success of the business.