See link below from the AICPA The Tax Advisor.  Great information about entity selection. http://www.aicpa.org/Publications/TaxAdviser/2015/march/Pages/Tax_Clinic_02.aspx

See link below from ThinkAdvisor http://www.thinkadvisor.com/2015/03/13/how-to-shield-investment-income-from-irs-andy-frie

Links to Third Party Sites Please be aware that there are links on this webpage that will permit you to travel to other, third-party websites over which KRL has no control or responsibility. KRL makes no representations whatsoever about the content of any of these other websites, or about any of the other links contained

Please be aware and diligent.  See the link below from the Journal of Accountancy http://www.journalofaccountancy.com/news/2015/feb/dirty-dozen-tax-scams-201511766.html