Please provide your email address to receive an email when new articles are posted on . When choosing a structure for a practice, you are making two choices: what legal structure to choose and which ...

These common instruments raise special considerations in the S corporation context.

Editor’s Note: See Q to Q for a discussion of the substantial changes to S corporation taxation made by the 2017 tax reform legislation. An S corporation is generally not subject to tax at the ...

Editor’s Note: See Q to Q for a discussion of the substantial changes to S corporation taxation made by the 2017 tax reform legislation. An S corporation is a corporation that elects to be treated, in ...

The IRS finalized proposed regulations on eligible terminated S corporations, a new provision enacted under the Tax Cuts and Jobs Act that provided favorable treatment for corporations that wished to ...

When you’re starting a business, picking the right corporation type can feel like a big decision. It’s not just about the name; it’s about how you’ll handle taxes, raise money, and grow your company.

An S corp and C corp share a number of similarities. They are both types of corporations recognized by the IRS. They can also both raise funds by issuing stock to shareholders. However, S corps are ...