As a new gym owner, looming legal and business matters can flummox you—among them the decision whether to file as an LLC or corporation. Infiniti Elite Athletics owner Cari Ann Bulzone says filing as an S-corp was one of the first things she did when she took over the program from its previous owner in 2012—and it was a learning experience every step of the way. “It’s not something to take lightly; gym owners should definitely do their homework,” says Bulzone, who used LegalZoom as a resource and to facilitate filing.