>Tom:
>
>>You might consider the state of Nevada.
>
>Any particular reason?
>
>Cheers.

Gary;

I looked into it and it is easy to set up a corporation, bank account, and an “office”, even though you are not there. One scenario I investigated was your "office" has a telephone answering service and you have a corporate address (for mail) even though you have no actual office. Someone is there to answer your phone and take messages. Tax rates are low and it is a positive environment for small or large businesses, unlike California. It might be worth looking to.

Tom