While looking through some of the posts on Dave Courvoisier’s newly relocated voiceover blog, I saw an excellent survey he’s compiled of a discussion that took place on the Yahoo! Voiceover list several days ago; a discussion on the benefits and pitfalls of various ways of organizing or incorporating one’s voiceover business. Rather than re-publish the whole thing myself, I suggest you visit Dave’s blog and read his long, but excellent and informative post.
(edited to add a link to the Yahoo! Voiceover list group.)