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This treatise analyses tax laws that affect close corporations, with in-depth discussion of all aspects of your practice including choice of entity considerations, qualified plans and fringe benefits, corporate reorganizations, S corporations.
Covers federal tax law relevant to close corporations and their stockholders and detailed analysis of issues concerning C corporations, S corporations and partnerships. Discusses advantages and disadvantages of reorganization for closely held corporations, tax ramification of qualified plans and fringe benefits for employees of close corporations, shareholder-employee deferred compensation arrangements. Provides analyses of both tax and non-tax
considerations in the choice of entity decision. Covers technical rules regarding eligibility to elect S status and operational rules applicable to S corporations.