In order to start a corporation, it is necessary to take formal steps. Initially, the corporation must be properly formed in accordance with state requirements. The formation process includes the verification of the availability of the corporate name; if there is already a corporation with the same name, that name may not be utilized. In addition, corporate formation involves the creation of articles of incorporation. The articles of incorporation are documents indicating the structure of the organization and what individual or individuals comprise the corporation. Thereafter, the corporation must be officially filed in the state's office of the secretary of state. The corporation may be an "s-corp, "c-corp," or "llc," also known as a limited liability corporation. The s-corp is desirable because this corporate form does not receive a double taxation. The c-corp is a common form but does not offer taxation benefits, while the llc is frequently sought because it limits liability to the assets of the corporation.