The Dental Program (DDS/DMD) at Tufts University School of Dental Medicine admits about 182 students every year, which is 112% more than the average for all Dental Schools.
What Is a Disregarded Entity? A disregarded entity is a single-member LLC (Limited Liability Corporation) that is not viewed as a corporation by the IRS for tax purposes. The business is legally separate and different from the business owner, but is not considered separate from the owner for all federal tax purposes.
In these cases, it may seem natural to adopt the single-member LLC model. However, if a husband and wife agree that they prefer to get any added protection that a multi-member LLC can offer, they may find it worthwhile to adopt a multi-member LLC model.