Choice Of Entity And IRC Section 1202 After Tax Reform
By Michael Wilder, Daniel Zucker and Kevin Hall ( May 30, 2018, 6:30 PM EDT) -- Changes made by tax reform have caused companies to reevaluate their structures. This reevaluation extends to the most fundamental decision: choice of entity. The choice of entity decision now frequently hinges on two key and competing changes: the reduction of the corporate tax rate from 35 percent to 21 percent and the enactment of new Internal Revenue Code Section 199A — commonly referred to as the "pass through" deduction. Commentators have extensively discussed how these — and other — changes alter the traditional choice of entity analysis. But this commentary frequently overlooks Code Section 1202....
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