Limited liability companies are a hybrid structure that feature the tax advantages of sole proprietorships or partnerships in addition to the liability protections of corporations. To avoid double-taxation, an LLC with two or more members can choose to be taxed as a partnership. Members are also only personally liable for the amount of their investment in the business. The primary issue for LLCs is that many states do not have uniform LLC statutes, so businesses engaged in interstate commerce may face difficulties (Miller, 2015, p. 462).