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.
The IRS presumes an LLC wants flow through taxation. That means a single member LLC gets sole proprietorship tax treatment while a multi-member LLC gets taxed like a partnership. However, in the event the members want corporation tax treatment, they can elect this option by filing IRS Form 8832.