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- Title
Revisiting an Old Friend: Financial Planning for C Corporation Employee-Shareholders.
- Authors
Calcagni, Donald A.
- Abstract
This article explores whether or not fear of the C corporation's "double taxation" is justified from the perspective of the small, closely held, nonprofessional corporation (hereinafter referred to as C corporations) and how financial planners might go about counseling these clients. Perhaps ironically, this article argues that the double-tax regime is advantageous to employee-shareholders of C corporations. This study is undertaken from the perspective of the financial planner counseling aging majority employee-shareholders. It subsequently seeks to determine a reasonable "break-even point" at which the double taxation of C corporations becomes disadvantageous.
- Subjects
CORPORATE tax planning; DOUBLE taxation; FINANCIAL planners; NONPROFESSIONAL employees; EMPLOYEE ownership; FINANCIAL planning; TAXATION
- Publication
Journal of Financial Service Professionals, 2010, Vol 64, Issue 2, p6
- ISSN
1537-1816
- Publication type
Article