There is a cost and an administrative responsibility involved in setting up and maintaining any business structure. These costs and responsibilities should be incurred only at the appropriate time and not before. For example, a start-up company should focus its financial resources and attention on establishing and developing its business. For most businesses, the first few years are a critical time for determining whether the business idea and the business model will succeed. At that time, a simple structure with the corporation owned by its shareholders may be most appropriate. When a business does succeed, it will begin to generate profit and, at that time, a more elaborate corporate structure can be considered to address new challenges, such as protecting profits from creditors.