Tax reform is here to stay. Most of the recent talk has centered on pass-through entities like S corporations and partnerships. These tend to be the preferred entity structures for small companies.

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 ...

A C corporation is a limited liability entity that allows an unlimited number of investors. Many, or all, of the products featured on this page are from our advertising partners who compensate us when ...

The owners of a closely held business are generally free to select the form of business entity through which they will operate their business. In most cases, hopefully, the decision to operate as a ...

To take advantage of the flat 21 percent corporate tax rate, some S corporations have or are considering a revocation of their S election. There is no consensus among tax professionals whether to make ...

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