S Corporation Changes and Alternatives
|Part 3 of the S Corporation series covers changes to S corporations, including the termination and revocation of S status and the impact of such. It also provides a comparison to other business entities including PSCs, general partnerships, limited partnerships, and LLCs. It also reviews subsidiaries, Employee Stock Ownership Plans (ESOPs), and the effect that Code Sec. 1411 has on S corporation shareholders.|
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