The C-Corp Fundamentals
Master the 21% flat rate, Form 1120 mechanics, and visualize the "Double Taxation" impact.
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Entity Conversions
Analyze the math behind converting from S-Corp/LLC to C-Corp. Is the rate arbitrage worth it?
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Strategic Tax Planning
Advanced strategies for Cash Accounting, R&D Capitalization (Sec 174), and Bonus Depreciation.
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Compensation Strategy
Optimize the Salary vs. Dividend mix to minimize total tax liability while ensuring Reasonable Comp.
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Dividends & E&P
Navigate the complexity of Earnings & Profits (E&P) and the distribution waterfall mechanics.
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State & International
Manage Economic Nexus (Wayfair), state apportionment factors, and international transfer pricing.
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Accumulated Earnings
Assess your exposure to the 20% penalty tax on retained earnings using the Bardahl formula.
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QSBS (Section 1202)
The "Holy Grail" of tax exits. Check eligibility for the 100% capital gains exclusion (up to $10M).
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M&A Tax Strategy
Structure your exit to avoid leakage. Compare Asset Sales vs. Stock Sales and explore 338(h)(10).
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