The various classes of ownership in a disregarded entity do not have any tax effects.

FORBES: Chief Counsel Squashes Mysterious Technique

Although it creates ownership shares in the new entity, those shares are not sold to the public.

CNN: Save the Postal Service from collapse

The main sticking points will be the new entity's ownership, the location of its headquarters and the perimeter of its activity.

ECONOMIST: The French want to consolidate Europe's naval yards

Due to the nature of this crucial issue, I am pleased to share with you a high level overview of how each entity thinks about ownership and how this hot topic can be resolved harmoniously for all.

FORBES: You Want How Much Ownership In My Business?

Under the deal, the ownership of Carphone Warehouse as a corporate entity remains unchanged.

BBC: Carphone in ?1.1bn US partnership

Grameen transferred the ownership of the Norwegian funds from one Grameen entity, fearing its tax-exempt status might be changed, to another.

ECONOMIST: A microfinance pioneer is under attack in his homeland

With Isis, Symphony and some co-investors are creating a new entity, Symphony GenIsis, that will take ownership of a promising cholesterol-lowering drug candidate in Isis' pipeline through its Phase 2b trials.

FORBES: Biotech's Financial Lifeline

We are reducing our ownership stake from 80 percent to 49 percent of a more valuable entity.

ENGADGET: Comcast takes control of NBC, promises not to crush Hulu

For flow-through entity owners, this definition does not take into consideration level of ownership.

FORBES: President Obama's Tax Proposal And The Fate Of The Small Business Owner