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The S Corporation Election

Winning The S Corporation Election Many small businesses and start-up entrepreneurs consider using the S corporation as the entity of choice for running their business. The formation, management, and functioning of an S corporation is the same as, or very similar to, the formation of a C corporation. The primary difference between the S corporation … Continue Reading

Opportunities For S Corporations

  Small Business Job Protection Act Creates New Opportunities For S Corporations I. Introduction Subtitle C of the recently enacted Small Business Job Protection Act, (H.R. 3448) (the “Act”), has liberalized the qualifications for “S corporations.” The result is an expansion of the opportunities and ways in which S corporations can be used, especially in the … Continue Reading

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