Small Business Owners… 

Not reducing “garbage” self-employment taxes is costing you a fortune!

For example, instead of paying $8,000 in employment taxes every year, you invest the $8,000 into a retirement plan at only 3% every year for 10 years, which equals…$91,700!

10% = $127,500 in your own account, mega times more than future SS benefits, under your total control, instead of the Social Security Administration!!

But this has to be done legally and safely without high exposure to IRS audits and without highly taxed W-2 salaries, without a bunch of wasted withholding taxes!


This will be accomplished with the Right Entity Structure which is not an S-Corporation,
not a C-Corporation or not a regular LLC.

Before revealing the solution with Al Aiello’s The Business Owner’s LLC-Protection System, there is this:


An S-Corp is the most (wrongly) recommended entity for small businesses…as there are numerous costly tax pitfalls:


The SOLUTION: The Business Owner’s LLC- Protections System…with a Special Two-Tier LLC-Partnership, which will:

  • Save you substantially: in Social Security taxes, Unemployment taxes, Workman’s Comp, all other employment related costs, amounting to thousands every year.
  • Amount to a very low IRS audit risk: LLC-partnerships are audited much less than corporations, especially if properly structured.
  • Make the need for highly taxed W-2 salaries unnecessary: This means NO payroll taxes and filings for the members, yet you can still take out tax-free cash.
  • Provide NO limits: on fully deducting any business net losses = more income tax savings, in addition to employment tax savings.
  • Fully and Safely Deduct Education and Other Expenses: By having the right supporting documentation that other structures do not have.
  • NO double taxation, NO constructive dividends, NO penalty taxes.
  • Other tax-saving secrets: Most CPAs do not know about these.
  • Offer legal protection of corporations: Without their tax pitfalls.
  • Have no other costly pitfalls: As with other ownership forms.


PLUS: Large retirement plan contributions even with low self-employment income and with no payroll filings at all.

For example, with only $10,000 of employment income you can contribute $15,000 in deductible plan contributions with NO W-2s and NO payroll filings!  In a 30% bracket you save $4,500 of income taxes in addition to the savings of employment taxes. These savings can be used to fund the plans for tax-free growth!

What is the Special Two-Tier LLC-Partnership?

The legal structure of a Limited Liability Company (LLC), elected to be taxed as a partnership, magically transformed into this money-saving dual structure using the specially designed documents of this system.  It is one entity. The two tiers are two levels of the annual net income of the entity. The first tier is net income that is subject to employment taxes, 20% of total income. The second tier of net income that is not subject to any employment taxes, 80% of income. You therefore, legally, save 80% of garbage employment taxes without the audit risk, complications and pitfalls of corporations (esp. S-Corps).

Tier 1: Net income subject to employment taxes - 20%


Tier 2: Net income not subject to employment taxes

LEGAL SUPPORT: There is nothing new about this special structure, which is sanctioned by long standing IRS Regulations [Main Regulation 1.1402(a)]. But as with other gems, most CPAs do not recommend these legal provisions.  Moreover, it is modeled after a Limited Partnership (LP) which is also a dual structure with two tiers of net income with the second tier not subject to employment taxes, which has held up for many years (LPs have been around for decades). This LP model adds to this LLC structure’s tax law support with decades of legal precedence and legislative history of the limited partnership. Furthermore, this LLC structure does not have the complex legal issues and passive loss limitations of an LP.  In effect, this structure is the LLC version of an LP, only much better.

The Special Two-Tier LLC-Partnership, with the necessary
documentation and strategies, is the center-pin of the home study e-system:

The Business Owner’sLLC-Protection System

Al Aiello, CPA, MS Taxation with William Noll, CPA, Tax Attorney

(Also Successful Business Owners)


Included With This Powerful E-System:


About the Documents: Totally customizable with all the essential tax and legal provisions done for you. All you do is fill in a few blanks with step-by-step instructions. Based on exhaustive time consuming research of all LLC state statutes, the applicable IRS provisions and other sources.

In Short:
This Special LLC has the BEST

Tax Saving, IRS-Audit Defense, Legal-Protection Benefits with NO costly detriments! Unlike any other ownership form! You will NOT get this anywhere else!

“Thanks, Al. Your LLC Business System training is great! The explanations are so comprehensive and yet step-by-step. Anyone can do this. You sure know your stuff.”

Description: C:\Users\Owner\Documents\ISU\Webinar-LLCMM\537563_543978035613975_1807693283_n.jpg

Mark and Darlene Pawlik, Raymond, NH

PLUS:  An Audio-Version in High Definition Sound

You will hear Al personally get you started and guide you throughout the entire system, which will save your business a bundle of taxes and protect you.

PLUS:  Email Q&A; A Helpline Directly to a CPA for your questions, with prompt expert responses.
Email Q&A; A Helpline Directly to One of Our CPAs with your questions, with prompt expert responses.

“Al, A stick of dynamite with a 6++" wick would have taken longer to detonate than what it took you to respond to my questions.  Absolutely no one out there that can touch that mark!  Phenomenal work Al!!!”
John Gonzalez,

“Big Al, I have been through all of the audio and the text for the Business Owner's LLC.  Great stuff, very thorough.  All the sample docs are very helpful for someone who hasn't done this before. I already saved $27,000. You are the best - thank you!”
George Rose,

This E-System is sent to you immediately... $1295, $1095, No! Only $895!
Don’t Miss Out! Order Now!
Email us at
for a Limited Time Special Offer.

10-Day Risk-Free Money Back Guarantee!

Specifically targeted for all types of small businesses: Full-time, part-time, home-based, web-based, independent contractors (1099s)*, multi-level marketers, info-marketers, educators, speakers, seminar promoters, service companies, repair shops, sales reps, insurance agents, consultants, stock brokers, real estate brokers, real estate sales agents, appraisers, property management companies, title companies, contractors, mortgage brokers any small business…including those who want to convert a fun hobby into a fun deductible business. Perfect for any small business (except real estate investments which call for a separate LLC system).

*ALERT: If you are getting a 1099MISC you are a self employed, independent contractor. The 1099 income is subject to employment and income taxes. This includes 1099s from anyone including large organizations such as: Legal Shield, Melaleuca, ACN, Amway, Avon, others. Also included are real estate sales agents.


A Business Owner’s Nightmare Converted to a Dream!

From the costly pitfalls of the Wrong Ownership Form – To the miracle savings of this special structure that will save you THOUSANDS! 

This E-System is sent to you immediately... $1295, $1095, No! Only $895!
Don’t Miss Out!
Email us at

Email us Now for a Limited Time Special Offer.

10-Day Risk-Free Money Back Guarantee!

“Hi Al - The Business Owner's LLC Protection System. WOW, ‘what a Bonanza’. I had been running a business, using a single member LLC, as suggested by my accountant. Boy was I following the wrong advice. I know that I have overpaid taxes, significantly, for the past four years, having left over $31,000 on the table, being conservative. If I had known about your tax strategies and advantages of using your special entity described in the program, the story would've been different. But moving forward I will save a bundle with your program. Best Regards, Omar.”

Omar Capellan, Tampa, FL (813) 240-8357,

These special LLC documents can be used to restructure existing business LLCs.  Like can transform a debilitating LLC into a powerful vehicle of wealth protection saving you, substantially, every year! This system’s comprehensive documents automatically replace any old (worthless) documents without having to notify the state, WITHOUT expensive lawyers.


PLUS: These great-FREE bonuses worth $1,950!

Free LLC Set Up’s in Any State With an Excellent Company (free of legal fees, you just pay the state/RA filing fees).
Any number of LLCs for
FREE! ($1500 Value)

New Report:

How to Transform a Fun Hobby into a Fun Deductible Business Create More Money Saving Deductions without Spending Any More ($149 Value)

Another Great Report:

The 10 Biggest Blunders Made by New Business Owners…Causing an Early Death of the Business How to Avoid Them and Save a Fortune  ($299 Value)


Remember, you get all of these breakthrough documents in an E-format…all ready to use, plus the Training Audio, plus the Free Bonuses. ALL included with the one incredibly low introductory-price

$1295, $1095, No! Only $895!
Don’t Miss Out!

Email us at
for a Limited Time Special Offer.

10-Day Risk-Free Money Back Guarantee!

Many tax pros (if you can find one) would charge much more, as high as $2,000, $3,000, $5,000, or even more, for one LLC and not with these extraordinary documents!


NOWHERE Else Will You Find It!!



$1295, $1095, No! Only $895

Don’t Miss Out!!

Email us at

for a Limited Time Special Offer

10-Day Risk-Free Money Back Guarantee!