Home > Insights > Blogs > Business Succession Solutions > "S-corporation"

Business Succession Solutions

Business Succession Solutions

(By accessing, browsing or using the pages below, you agree to the Blog Conditions of Use/Disclaimer available under "Links.")


Unpacking the new qualified business income deduction for real estate rentals

Steve Gorin October 10, 2018
Commercial buildings

The 2017 tax reform introduced a deduction equal to 20% of qualified business income from pass-through entities, subject to various limitations. Proposed regulations issued on August 16, 2018 clarify the government’s current view of these rules. READ MORE

Converting from an S corporation to a C corporation – Don’t do it the simple but wrong way

Steve Gorin March 12, 2018
examining document iStock_89973131_650x450

Tax Reform on Choice of Business Entity, summarizes considerations in choosing whether to continue being an S corporation or convert to a C corporation. In most cases, exit planning suggests remaining an S corporation. However, in some cases, one may decide to convert to being a C corporation. READ MORE

Using an S corporation to avoid self-employment tax

Steve Gorin April 25, 2017
illustration of a hand stopping a punch

Here we examine why the U.S. Tax Court rejected a financial consultant’s efforts to shift income to an S corporation to save self-employment tax, and how another approach may have been more successful in avoiding SE tax. READ MORE

Tax court finds no self-employment tax for passive LLC member

Steve Gorin March 28, 2017

Self-employment (SE) tax is one of the driving forces when a tax advisor recommends what type of entity to use for one’s business. READ MORE