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Current Buzz:
How Deal Terms Affect Valuation & Liquidity
by: Justin Byers, Business Intelligence Analyst
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Buzz Archive:
Tax Opportunities and Pitfalls in Operating an S Corporation
by Steven A. Ruskin, Esq., Partner, Bryant Burgher Jaffe & Roberts LLP, 1/6/2010
An S corporation is a special creation of the tax law. To qualify as an S corporation, a number of very specific statutory requirements must be satisfied, and the corporation must elect, with the unanimous consent of its shareholders, to be taxed as provided in Subchapter S of the Internal Revenue Code.
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