This Long Island Business News article quotes Farrell Fritz attorney Louis Vlahos.

C-Corp offers tax treasures and traps as new code takes effect -

Business people lately are eager to form or continue as C-corporations in light of lower taxes for these entities under new laws, but accountants said the devil may be in the details, potentially leading to double taxation.

The new tax code dropped taxes for C-corps from 35 percent to 21 percent, pleasing firms already with that structure and attracting attention from other companies. Pass through entities’ income, on the other hand, is taxed at individual rates, which are frequently higher.

Accountants lately have been doing studies for companies, advising them whether they should switch or stay put with their corporate structure. And they say if you decide to switch, without examining things carefully, you could end up hit with additional taxes...