Barbara Weltman Not all business owners carefully think through the legal and tax ramifications of how they are set up when they begin. An individual starting a business on his or her own may, for example, take the easiest road and operate as a sole proprietor. Or another person may have rushed to incorporate but now thinks that decision was hasty. If you think you may have gotten started on the wrong foot--entity speaking and are seeking to make a change, take heart and remember: Choose the...