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The benefits from an ESOP can provide meaningful value to the selling shareholder(s), the company and the employees participating in the Employee Stock Ownership Plan (ESOP). Tax issues should not drive the decision to sell a business, but once the decision is made, the tax benefits of the ESOP make it a viable alternative to selling to a strategic buyer. This presentation takes a close look at the IRC section 1042 capital gains tax deferral that applies when selling a business to an ESOP.

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M4A1 Keno Enriquez posted Mar 5, 2018 11:46 AM C Corporations C corporation is a business term that is used to distinguish this type of entity from others, as its profits are taxed separately from its owners under subchapter C of the Internal Revenue Code. In an S corporation, the profits are passed on to the shareholders, and are taxed based on personal returns. A regular corporation (also known as a C corporation) is taxed as a separate entity. The corporation must file a Form 1120 each year to report its income and to claim its deductions and credits. A C corporation can deduct the cost of benefit as a business expense. For example, they can write off the entire costs of health plans established for employees as business expenses. These benefits are tax-free even for those receiving them. S Corporations S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes. Shareholders of S corporations report the flow-through of income and losses on their personal tax returns and are assessed tax at their individual income tax rates. This allows S corporations to avoid double taxation on the corporate income. S corporations are responsible for tax on certain built-in gains and passive income at the entity level. The big benefit of S-corp taxation is that S-corporation shareholders do not have to pay self-employment tax on their share of the business’s profits. For example, Larissa is the sole owner of her S-corporation, an advertising agency. Her revenues from the business are $50,000 per year, and her annual expenses (not counting salary) total $10,000. Therefore, her S-corp’s profit for the year (before subtracting her own salary) is $40,000. Limited Liability Companies (LLCs) A limited liability company (LLC) is a corporate structure whereby the members of the company cannot be held personally liable for the company's debts or liabilities. Limited liability companies are essentially hybrid entities that combine the characteristics of a corporation and a partnership or sole proprietorship Although LLCs have some attractive features, they also have a number of disadvantages, especially in relation to the structure of a corporation. A LLC has to be dissolved upon the death or bankruptcy of a member, unlike a corporation, which can exist in perpetuity. Also, a LLC may not be a suitable option when the objective of the founder is to eventually become a publicly listed company. LLC members are considered self-employed business owners rather than employees of the LLC so they are not subject to tax withholding. Instead, each LLC member is responsible for setting aside enough money to pay taxes on that member's share of the profits. The members must estimate the amount of tax they'll owe for the year and make quarterly payments to the IRS. References: IRS (2017). S Corporations. Retrieved from https://www.irs.gov/businesses/small-businesses-self-employed/s-cor ...

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The first seminar of a four-part series on growing a business and preparing it for sale led by the co-chair of Kegler Brown's M+A practice, Eric Duffee. Eric partnered with Jeff Tubaugh and Maggie Gilmore of BDO for this presentation, which focused on the fundamentals of entity selection. It detailed different entity types and the related impacts from tax reform affecting them. It also discussed concerns related to outside investors, partnerships, various structural forms and the tax impact of each.

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1) Partnerships are considered to be \"pass-through\" entities for tax purposes. As parterniship has no separate legal entity in the eye of law, unlike a corporation, its taxes are not separate from its partners. ll of the profits and losses of the partnership \"pass through\" the business to the partners, who pay taxes on their share of the profits (or deduct their share of the losses) on their individual income tax returns. In simple words, parnetrs first get their shared profit or loss from the operations of the business, then either pay taxes on the shares of profit individually or get tax return in case of loss individually. And Each partner\'s share of profits and losses is usually set out in a written partnership agreement, thus the tax also get clear from such share. 2) Partnership business must file the two forms which are named as : Form 1065 and Schedule K-1. Form 1065 is filled to provide an informational return the IRS reviews to determine whether the partners are reporting their income correctly. Schedule K-1 is filled with IRS and to each partner in order to breaks down each partner\'s share of the business\'s profits and losses. Yes as stated above, each partner reciev schedule K-1 fro other partners in the partnership. 3) ONce the partners receive the income from the partnership business, they individually reports this profit and loss information earned from the income on his or her individual tax return (Form 1040), with Schedule E attached. They are obliged to separate enough money to pay taxes on his share of annual profits. Partners must estimate the amount of tax they will owe for the year and make payments to the IRS at each quarter -- in April, July, October, and January. Scedule E is used to report such income to the IRS. Yes, partners must pay taxes on profits even if those profits are not distributed to the partners. The IRS demands taxes from the profit thai is income minus expenses of the business regardless of what the partners withdraw or not from their shares. 4) Distributive Share is the portion of profits to which a partner is entitled under a partnership agreement -- or under state law, if the partners didn\'t make an agreement. It is usually shared to the partners according to their ownership interests in the business. Lets say Partner has contributed 50% of capital in the business; Partner B has contributed 30% and Partner C has contributed 20%. Then their distributed share will be 50% : 30% : 20% , that is A will receive 60%, B will receive 30% and C will reciev 20% os share in profit or loss. 5) Sometimes an active partners works on behalf of other as well in the conduct of business operation. For which he gets rumenaration, which is also a kind of income earned from self employment. THus, here the partner is entitled to pay taxes not only on share of profit but alos on the income earned this way. This is known as self-employment taxes. There are some differences between the contributions regular employe.

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