This morning, I wanted to make some progress on deciding on what type of incorporation I want to pursue for my new business. I spent time looking at

• Attorney, Stephen Fishman. Working for Yourself: Law & Taxes for Independent Contractors, Freelancers & Consultants. 7th ed. NOLO, 2008.
• Weiss, Alan. Getting started in consulting. Getting started in. Hoboken, N.J.: J. Wiley, 2004.
• Pakroo, Peri. Small Business Start-Up Kit for California. 7th ed. NOLO, 2008.
  

My current conclusion: yes, incorporate, but I will need to consult an accountant  and an attorney to figure out which form to establish.  Factors that will play a role:

• which is the best for a small business starting out — I don't want too much overhead
• we need to be able to move between CA and PA
• we need a way to handle health insurance issues
• we need room for growth
• how does business insurance figure in the mix

It's worth studying Fishman more closely to understand the tax differences between LLC, S, and C.