Elaine and Roy are registered nurses. They want to start a national home health agency, taking referrals from physicians and providing health care to homebound patients. As both parties are nearing retirement age, for now, they plan to be in business for only 10 years. Identify the reasons why incorporation is an effective idea for their business, discuss the steps they must take to incorporate their business, and identify the steps they must take to dissolve the corporation once the 10 years has passed.