Mar 16, 2016
A newly permanent tax provision includes a favorable five-year recognition period for built-in gains following a conversion from a C to S corporation. The shortened recognition period is meaningful to many small business owners and gives S corporation shareholders more flexibility regarding the timing and tax structure of a sale transaction and could significantly influence the net value derived by company owners. Learn more about the evolving tax landscape with regard to S corporations and considerations related to tax structure and alternative elections.
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