This page can only be viewed by members.
Archives for March 2011
What are common examples of ineligible shareholders of S corporations?
Ineligible shareholders of an S corporation include: Non-resident aliens; Corporations; Partnerships; Limited liability companies; and IRAs and Roth IRAs (under circumstances not described . . .
How are “members of a family” counted towards the total number of S corporation shareholders?
In addition to raising the number of permissible shareholders from 75 to 100, the American Jobs Creation Act also introduced the term “members . . .
What are the common shareholder restrictions for S corporation financial institutions?
Because S corporations are “pass-through” entities, they are restricted in the types and number of shareholders they may have. In general, only individuals, . . .
How Many Subchapter S Financial Institutions are there in the United States?
According to the Federal Deposit Insurance Corporation (FDIC), there are currently 2,200 financial institutions or bank holding companies organized as S corporations.
Subchapter S Election for Financial Institutions
Almost one third of the financial institutions in the United States are now organized as S corporations. Is S corporation taxation right for you?
Shareholder Management: Members of a Family
This page can only be viewed by members.
The Importance of Shareholder Agreements
This page can only be viewed by members.
Tax Benefits of Cost Segregation
This page can only be viewed by members.