Tag Archives: S Corporation

Integrating Entity Structure & Accounting Method for Tax Optimization

The most powerful tax planning strategy available to an entrepreneur is the selection and integration of an entity structure and accounting method that balances personal needs with the overall business model.  Tax constraints and limitations make the selection process complicated, but with some careful planning and foresight, you can achieve tax optimization throughout the business […]

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Key Tax Questions to Ask Before Buying or Selling a Business

Are you considering selling your business? Have you considered the tax issues associated with that sale? A seemingly typical sales negotiation and transaction can go bad if tax implications haven’t been property analyzed up front by a qualified professional.  It is extremely difficult – and sometimes impossible – to roll back the clock on a […]

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The Perfect Pre-Merger Complement to an S Corporation Asset Sale

There are a variety of reasons that a business owner may want to sell their company, but there are a lot of tax pitfalls – compounded with non-tax hurdles – that complicate timing, flexibility, and other critical factors that affect the overall success of closing an equitable deal. As part of developing an overall exit […]

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Choosing the Right Transaction Structure for S Corporation Acquisitions

One unique aspect of acquisitions involving S Corporation targets is the availability of a Section 338(h)(10) election under the Internal Revenue Code. A 338(h)(10) election allows an acquirer of S Corporation shares to treat the transaction as the acquisition of assets, for federal income tax reporting purposes. This gives the acquirer a “step-up in basis” […]

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Cross-Border Tax Planning: Deferral vs. Check-the-Box

A U.S. company has several options when it comes to planning for cross-border activities in a foreign country.  One option is for the U.S. company to conduct its business activities in a foreign country through a foreign branch.  The branch structure allows the U.S. company to operate directly in the foreign country without forming a […]

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