Massage & Bodywork Licensing Examination (MBLEx)

What is the least complicated business structure for multiple massage therapists opening a clinic together?

1. General partnership

2. Proprietorship

3. S corporation

4. Personal service corporation

The correct answer is: General partnership

A general partnership is the least complicated business structure for multiple massage therapists looking to open a clinic together. This structure allows for all partners to share in the management, profits, and decision-making of the business. It's relatively easy to set up, typically requiring minimal paperwork and no formal filing with the state, unlike corporations. In a general partnership, each therapist can contribute their skills and resources, which is particularly beneficial in a business focused on providing personal services like massage therapy. Profit and loss are generally passed through to the partners, facilitating simpler taxation processes, which can be advantageous for small businesses. Other options like sole proprietorship require one individual to be the sole owner, making it not applicable for a group of therapists. S corporations and personal service corporations involve more complex legal requirements and paperwork, which could be a hurdle for those wanting a straightforward collaborative approach. Therefore, a general partnership is not only the simplest but also allows therapists to operate cohesively while keeping administrative tasks to a minimum.