When deciding what type of business you should start, the options can seem overwhelming. Two of the most common types of U.S. business structures are C corps and LLCs. A C corp is a company that can ...

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 ...

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.

Getting the choice of entity right at the start is crucial, since switching later can have tax and other consequences. Getting the choice of entity right at the start is crucial, since switching later ...

The magical application of Section 1202 for C corporation shareholders seems too good to be true, with millions of tax dollars being saved. However, after the significant corporate tax rate reduction ...

A direct conversion of an S corporation into a C corporation, or a merger of an S corporation into a C corporation, will produce only limited Section 1202 benefits, and only with respect to new stock ...

When first investigating how to start a business, you may be unsure of the various business classifications and overwhelmed by which one to choose for your company. Along with looking into things like ...

Corporations offer liability protection, simplifying capital raises and management structuring. Corporate operations face double taxation and strict regulatory demands, increasing overhead. Different ...

IRC section 1363(d) generally requires a C corporation that elects to become an S corporation to include a “Lifo recapture amount” in its gross income. The amount is the difference between the ...

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 ...