If you’re exploring different ways to structure your business, you may have come across something called a flow-through or pass-through entity. A flow-through entity is a business in which income is ...

Choosing the appropriate type of entity is a multifaceted analysis and is necessarily dependent upon a variety of factors, including business objectives, type of business, desire for cash ...

This article was published in the March/April 2020 issue of Middle Market Growth, the official publication of the Association for Corporate Growth (ACG), which includes a bimonthly print magazine, ...

When discussing the valuation of flow-through entities and interests, the focus is usually on S corporations. However, partnerships are increasingly popular entities of choice. Partnerships are ...

any states, in order to collect revenue without having to pursue nonresidents for it, have begun requiring flow-through entities (for example, S corporations, partnerships and limited liability ...

Gregg D. Polsky, University of Georgia Law, recently posted his paper, Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups. It is an interesting read and worth a look. H/T Tax Prof Blog.

Forbes contributors publish independent expert analyses and insights. Amber Gray-Fenner covers individual and crypto taxation and IRS news. Feb 11, 2022, 12:50pm EST Apr 14, 2022, 02:06pm EDT This ...

Are there differences between partners and shareholders, as well? Just as there are differences and similarities at the entity and interest levels, there are similarities and differences at the owner ...