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But, it is also unwise to neglect to consider the tax impact of your decision.

For example, if you run a business that engages in operations that are considered "risky" or subject to frequent lawsuits, your legal advisers are likely to urge you to incorporate or form an LLC.

It was written to support the marketing of the transactions or topics it addresses.

Anyone interested in these transactions or topics should seek advice based on his or her particular circumstances from independent professional advisors.

Listeners are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof.

To see any IRS Form 8937 posted by John Hancock Funds to comply with the requirements under Section §604B of the Internal Revenue Code of 1986, please click the appropriate link below.Dividends Tax is payable by the beneficial owner of the dividend, but is withheld from the dividend payment and paid to SARS by a withholding agent.The person liable for the tax, however, remains ultimately responsible to pay the tax should the withholding agent fail to withhold the correct amount of tax.Incorporating provides access to tax strategies that aren't available otherwise, such as accumulating income within the corporation or providing income to the shareholders using both salary and distributions.There are some potential disadvantages as well—although with recent tax law changes these are not as discouraging as they were.

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