In many states, professionals who want to incorporate their practices must create a professional corporation.  In most of the states, lawyers who want to incorporate their practice can do so only through a “professional corporations” or “professional service corporations.”  In some other states, lawyers have a choice of incorporating as either a professional corporation or a regular corporation.  Professional corporations provide a limit on the owners’ personal liability for debts and claims.  Moreover, a professional corporation for law practice can protect against liability for the negligence or malpractice of an associate.