C-Corporation

High Net Worth Family Tax Report, Vol. 8, No. 2 -- May 2013

by Loeb & Loeb LLP on 5/18/2013

President’s fiscal year 2014 budget contains numerous tax provisions - President Barack Obama released his proposed budget for the government’s fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget...more

Tax-Efficient Capital Vehicles for Unregulated Utilities: REITs, MLPs and Up-Cs Considered

by Nickolas Gianou, David Levy, Sean Shimamoto | Skadden, Arps, Slate, Meagher & Flom LLP on 5/15/2013

Over the last several years, a confluence of political and market developments have made capital for renewable energy projects harder to come by, which has affected the ability of unregulated affiliates of public utilities...more

Important Tax, Securities and Formation issues associated with LLCs, S Corps and C Corps

by The R. Bernard Law Group on 4/18/2013

One of the first hurdles an entrepreneur has to clear when starting a business is which entity type to choose when registering her business. There are many forms to choose from with different tax implications and different...more

How to turn your LLC or S Corp. into a C Corp. with a Tax-Free Reorganization

by The R. Bernard Law Group on 4/16/2013

By now most entrepreneurs who have sought or will seek venture funding have learned that venture capitalists typically prefer to invest in C Corporations and will not invest in pass through entities such as a limited...more

Coming To America? Six Considerations For Foreign Entrepreneurs

by The R. Bernard Law Group on 4/1/2013

Foreign nationals with an interest in expanding their businesses in America often find themselves trying to navigate a complicated regulatory scheme from applying for visas to understanding U.S. laws. With clients in Europe...more

Jaffe Sees 'A Lot' of IPOs in 2013 'Pipeline' [Video]

by Bloomberg Law on 3/26/2013

Mar. 26 (Bloomberg) -- Marc Jaffe, co-chair of the Global Capital Markets Practice Group at Latham & Watkins LLP, talks with Bloomberg Law's Spencer Mazyck about the global outlook for the 2013 IPO market. Jaffe, in this...more

Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013

by William Kastin, Bahar Schippel | Snell & Wilmer L.L.P. on 2/11/2013

If you own a small business, it may be easier to raise money in 2013. This is because, among the favorable tax breaks included under the American Taxpayer Relief Act (the “2012 Act”), there is a temporary extension of the...more

Congress Extends 100% Exclusion For Gains From Sales Of Qualified Small Business Stock

by Orrick, Herrington & Sutcliffe LLP on 1/28/2013

As a pleasant surprise to many investors, the recently enacted American Taxpayer Relief Act of 2012 (the “Act”) extends the 100% exclusion for gains from sales of Qualified Small Business Stock (“QSB Stock”) to QSB Stock...more

Fiscal Cliff Legislation Extends Tax Incentive to Invest in Small Businesses

by Evan M. Bienstock, Daniel I. DeWolf, Samuel Effron, Garrett Johnston | Mintz Levin - Venture Capital & Emerging... on 1/21/2013

As a result of the recent “fiscal cliff” legislation, otherwise known as the American Taxpayer Relief Act of 2012 (2012 Tax Act), many individual investors are expecting future tax increases, either in the form of higher...more

Built-In Gains Shortened Holding Period Extended By New Tax Bill

by Qian Wang | Fowler White Boggs P.A. on 1/18/2013

Generally, if a corporation converts from a C corporation to a subchapter S corporation, the corporation must hold its appreciated assets for at least 10 years or, otherwise, the corporation must pay taxes (which could be as...more

Congress Extends Exclusion for Investors in Qualified Small Businesses

by Baker, Donelson, Bearman, Caldwell &... on 1/15/2013

Among the taxpayer-favorable aspects of the American Taxpayer Relief Act of 2012 (Act), the 100 percent exclusion from gross income of gain on the sale of Qualified Small Business Stock (QSBS), provided for in section 1202 of...more

Congress Extends 100% Gain Exclusion for Small Business Stock

by Paul Gordon, Gabriel Quihuis | Morgan Lewis on 1/11/2013

Favorable tax treatment applies to certain acquisitions of qualified small business stock in 2012 and 2013 and may influence choice-of-entity decisions....more

Be prepared for a “triggering” event: If you own interests in a closely held business, consider a buy-sell agreement

by Adler Pollock & Sheehan P.C. on 12/3/2012

A buy-sell agreement provides for the disposition of each owner’s business interest after a “triggering event,” such as death, disability, divorce, termination of employment or withdrawal from the business. However, to be...more

Highlights of the Small Business Jobs Act for Investors and Entrepreneurs

by TroyGould PC on 9/1/2010

On September 27, 2010, President Obama signed into law the Small Business Jobs Act of 2010 with valuable individual and business tax incentives for investors and entrepreneurs. Many of the tax incentives are temporary, so...more

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High Net Worth Family Tax Report, Vol. 8, No. 2 -- May 2013

Tax-Efficient Capital Vehicles for Unregulated Utilities: REITs, MLPs and Up-Cs Considered

Important Tax, Securities and Formation issues associated with LLCs, S Corps and C Corps

How to turn your LLC or S Corp. into a C Corp. with a Tax-Free Reorganization

Coming To America? Six Considerations For Foreign Entrepreneurs

Jaffe Sees 'A Lot' of IPOs in 2013 'Pipeline' [Video]

Excluding 100% of Gain From the Sale of Qualified Small Business Stock Acquired in 2013

Congress Extends 100% Exclusion For Gains From Sales Of Qualified Small Business Stock

Fiscal Cliff Legislation Extends Tax Incentive to Invest in Small Businesses

Built-In Gains Shortened Holding Period Extended By New Tax Bill

Congress Extends Exclusion for Investors in Qualified Small Businesses

Congress Extends 100% Gain Exclusion for Small Business Stock

Be prepared for a “triggering” event: If you own interests in a closely held business, consider a buy-sell agreement

Highlights of the Small Business Jobs Act for Investors and Entrepreneurs

Jaffe Sees 'A Lot' of IPOs in 2013 'Pipeline' [Video]

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