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2. S corporation - Wikipedia

   en.wikipedia.org/wiki/S_corporation

   An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. [1] In general, S corporations do not pay any income taxes.

3. Permanent S Corporation Built-in Gains Recognition Period Act ...

   en.wikipedia.org/wiki/Permanent_S_Corporation...

   Under current law, a corporation that meets certain requirements may elect to be taxed as an S corporation, which generally pays no corporate-level tax, unlike a C corporation. For corporations that convert from C corporations to S corporations, or S corporations that receive assets under certain conditions from C corporations, there is a ...

4. LLC vs. Corporation - AOL

   www.aol.com/finance/llc-vs-corporation-203712316...

   An S corporation is a special form of corporation designed for smaller companies. They can only have a maximum of 100 shareholders. Like other corporations, S corps have detailed accounting and ...

5. Limited liability company - Wikipedia

   en.wikipedia.org/wiki/Limited_liability_company

   One possible solution may be to form a new corporation and merge into it, dissolving the LLC and converting into a corporation. Many jurisdictions—including Alabama, California, Kentucky, Maryland, New York, Pennsylvania, Tennessee, and Texas—levy a franchise tax or capital values tax on LLCs. In essence, this franchise or business ...

6. Rollovers as business startups (ROBS): What they are and how ...

   www.aol.com/finance/rollovers-business-startups...

   As a business owner, you become an employee of the C corporation and the beneficiary under the new retirement plan. 4. Roll the funds from your existing retirement account into the new C corp’s ...

7. Entity classification election - Wikipedia

   en.wikipedia.org/wiki/Entity_classification_election

   A foreign eligible entity that became an association taxable as a corporation under the foreign default rule described below. A foreign corporation that is not identified as a corporation under Treasury regulations §301.7701-2(b)(8). If a foreign corporation is not identified on the list included in these regulations, it qualifies as an ...