You can reserve the business name you want to use for 120 days. File Articles of Incorporation. The secretary of state will provide guidelines for drawing the Articles of Incorporation. IRS forms can be downloaded from their web site . For more information about filing a fictitious name see the section on Fictitious Name, Incorporating, and Partnership Agreements .
Ownership is easier to transfer than other forms.
Shares in the business can be sold to raise capital, thus simplifying the process. Corporation's life is independent of its ownership. Possible tax advantages. More difficult and expensive to organize than other forms. More expensive than other forms because of the accounting and record keeping required by the IRS and the state of incorporation.