You are very correct Robert. Thanks for letting me clear that up. Proper training and good E & O insurance are the name of the game. I was just trying to clear up the incorporation issue. Your personal assets are protected. I think I was just giving a situation for an example. I think anyone that goes into business and does not incorporate is short changing themselves. TAXES alone should be the reason to do this!!!!!  I am glad that I don't live in MD after hearing from Loretta.