The Career Institute of America, Inc. (CIA) is considering a change in its business structure from a non-profit corporation to a Limited Liability Company (LLC). The CEO is not satisfied with the current structure and wants a more flexible organization that can accommodate expansion plans. The analysis suggests that forming an LLC would provide limited liability protection for the company's members, as well as flexibility in taxation, contracts, and management. Additionally, the IRS 20-factor test must be considered to determine whether online trainers are independent contractors or employees.