Entity Selection After Tax Reform

To convert or not to convert – that is the question!

The Tax Reform legislation has business owners considering whether their current business structure is most advantageous with the new regulations. C Corporations are now taxed at a flat 21% federal income tax rate which leads to business owners asking whether they should restructure their business as a C Corporation, rather than remain an S Corporation which is considered as a pass-through entity (income passes through to business owners).

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