S Corporations Tax Planning for Transitions

Volume 26 No. 4

Daniel H. McCarthy is an attorney with The Blum Firm PC in Fort Worth, Texas, and the chair of the Trust and Estate Division Business Investment Entities, Partnerships, LLCs, and Corporations Committee. Steven B. Gorin is a partner in the Private Client practice group of Thompson Coburn LLP and a member of Council. William I. Sanderson is a partner in the Richmond, Virginia, office of McGuireWoods and the co-vice-chair of the Estate Planning and Administration for Business Owners, Farmers and Ranchers Committee.

Taxpayers desiring to start a new business face a variety of entity options for state law purposes and also have flexibility for the federal income tax classification of the entity. Taxation as an S corporation continues to be a popular option for taxpayers forming a new business.

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