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 ...

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 ...

Many entrepreneurs with a Limited Liability Company (LLC) or C Corporation find S Corporation tax treatment an attractive option. An S Corporation is not a business entity in and of itself, but rather ...

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 ...

Choosing the right corporate structure is one of the first—and most important—decisions a business owner makes. In a recent conversation, Shawn McClelland and Alexa La Barbiera of Mandelbaum Barrett ...

If you have business clients considering changing their LLCs or C corporations from their entity's default tax treatment to S corporation election, now is a great time to remind them about the ...

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 ...