Forms of close-held business organizations: sole proprietor, general partnership, limited partnership, limited liability partnership, limited liability company, corporation; fragmentation of financial interests among business organizations, intra-family sales and leasebacks, market rate intra-family loans, third party guarantees, financing arrangements, independent contractor status, leased employees, common law employees, family member roles, combinations of business organizations, value deflection opportunities, controlled group, affiliated service group and multiple employer groups.