The formation of limited liability companies (LLCs) is expected to dramatically increase due to various tax advantages offered by the Tax Cuts and Jobs Act of 2017. In addition to possible favorable tax treatment, these business entities also provide a degree of anonymity and personal security. LLCs are increasingly being used to hold title to real estate in Arizona. LLCs are easy to form, easy to use, and offer several advantages over individual ownership of certain assets. For an in-depth discussion of LLCs, see Arizona Laws 101: A Handbook for Non-Lawyers, by Donald A. Loose (Fenestra Books 2012).