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C-Corporation Business Entities

Frost Brown Todd

To Be Clear…LLCs Can Issue Qualified Small Business Stock (QSBS)

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Since the finalization of the IRS’s “check-the-box” entity-classification regulations nearly 30 years ago, a state law LLC can elect to be taxed an association taxable as a corporation. During the past month, we have heard...more

Hanson Bridgett

United States Tax Planning for Foreign Founders Moving to the US: Planning for Qualified Small Business Stock Benefits

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Many non-US startup founders initially incorporate in their home country and then decide to reincorporate or create a subsidiary in the US. There are many advantages for foreign founders to move operations to the US,...more

Frost Brown Todd

Advanced Section 1202 (QSBS) Planning for S Corporations - UPDATED March 2025

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Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholders sell qualified small business stock (QSBS). But a number of requirements must be met before a stockholder is eligible to...more

Falcon Rappaport & Berkman LLP

How Tax Works - Entity Selection

How Tax Works, hosted by FRB Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions....more

Keating Muething & Klekamp PLL

Leto v. United States: How a Taxpayer’s Section 1202 Exclusion Could Have Been Saved

In Leto v. United States, the taxpayer reincorporated an S corporation business into a C corporation, then the taxpayer later sold the shares in the C corporation and tried to exclude the gain from such sale under section...more

Pillsbury - Propel

Choosing the Wrong Business Structure: A Startup’s Death Sentence?

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Starting a business is a thrilling journey filled with excitement, innovation and the promise of potential success. However, choosing the wrong business structure to reach your objectives can set your business on a path to...more

Wyrick Robbins Yates & Ponton LLP

Decoding Entity Selection: Considerations for Founders

What’s the Best Choice of Entity? When we work with founders to start their business, the question of which type of entity to form is often their first question. For many high-growth companies that are planning to obtain...more

Ward and Smith, P.A.

So You Want to Start a Business? 10 Legal Steps to Create a Successful Business Entity

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Once you have a business idea, creating a business entity may seem daunting from a legal standpoint. However, setting up your business with thoughtful consideration and guidance will pay off over time, as you can...more

Foley & Lardner LLP

Company Formation a Key to Long-Term Success

Foley & Lardner LLP on

When starting your own business, you need much more than just a great idea. How you choose to form your company can be critical to long-term success. There are a variety of considerations when looking to structure your new...more

Carlton Fields

Ledgers and Law: Start With an Ending in Mind When Building a New Business

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Starting a business is not for the faint of heart. Your best chance at survival and success is to plan out the life cycle of your company from the beginning and how you are going to exit at the end. The decisions you make...more

The Rodman Law Group, LLC

Entity Selection for New Businesses

When you are thinking of starting a new business, the options for entity structures can seem endless and confusing. The following guide can be used to help you understand the basics and begin to narrow down the options in...more

Troutman Pepper Locke

Choice of Entity Considerations Post-Tax Reform: Corporation or Flow-Through Entity?

Troutman Pepper Locke on

Choosing the appropriate type of entity is a multifaceted analysis and is necessarily dependent upon a variety of factors, including business objectives, type of business, desire for cash distributions, and ease of obtaining...more

Allen Matkins

Why Your Next Director Might Not Be An LLC

Allen Matkins on

From time to time the question arises about whether a limited liability company, corporation or some other form of entity. This is, in fact, a question that I tackled four years ago in this post. The short answer is that...more

Verrill

Lawyers on Tap: Tap Tips for Entity Formation and Taxation

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In this episode of Verrill Voices: Lawyers on Tap, Verrill Dana attorneys Jennifer Green and Jonathan Dunitz discuss the importance of entity formation to the overall success of a brewery business, and the differences between...more

Jackson Walker

Critical Distinctions Between Texas and Delaware LLC Law (Webinar Presentation)

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Five Business Entity Forms in Both Texas and Delaware - • Corporation • General Partnership • Limited Partnership • Limited Liability Partnership (“LLP”) • Limited Liability Company (“LLC”) This program focuses on...more

Foster Garvey PC

The Qualified Subchapter S Subsidiary Election – A Primer and Beyond

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Mr. Brant’s article offers readers a broad overview of the QSub election and a review of the history surrounding its statutory creation. In addition, it provides a rather in-depth discussion of the QSub qualification...more

Shutts & Bowen LLP

Why Many Manager Removal Provisions Are Doomed to Fail

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Most business partners start their venture with the intent to own a property or operate a business until selling it for a large profit. Hopes are high and intentions are real. As in any relationship, there could be bumps in...more

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