Corporate Loan? Structure the transaction carefully

Corporate Loan? Structure the transaction carefully

Whenever cash or property passes between a closely held corporation and its shareholders,  there are generally tax consequences. You can control these consequences by documenting your intentions for the transaction to be considered a corporate loan instead of a...
New Law Benefits Qualified Small Business Stock

New Law Benefits Qualified Small Business Stock

The recently-signed Protecting Americans from Tax Hikes Act (PATH Act) of 2015 reinstates some expired tax benefits retroactively and makes them permanent. On the list is the 100% tax exclusion of the gain from sales of qualified small business stock (QSBS). Example...