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How to Defend Employee Retention Credit Claims in an IRS Audit The IRS processed nearly $230 billion in ERC claims before issuing a moratorium on new filings in
How to Advise Clients on BOI Reporting Under the Corporate Transparency Act The Corporate Transparency Act CTA, enacted as Division F of the National Defense Au
Advising Clients Who Want to Bring On Investors: S-Corp vs C-Corp Considerations When a business owner says "I want to bring on investors," the first question a
Can an LLC Be Taxed as an S-Corp in Every State? Short answer: No. A federal S-Corp election under IRC §1361 has no automatic effect on state taxes. Most states
Disregarded Entity vs Pass-Through Entity: Key Tax Differences for CPAs A disregarded entity is a pass-through entity — but not all pass-through entities are di
Adding a Partner to an LLC: Tax Implications, IRC §721, and §754 Election Guide Adding a partner to an existing LLC triggers a cascade of tax consequences that
How to Qualify for and Preserve the QSBS Gain Exclusion Under IRC §1202 Qualified Small Business Stock offers eligible shareholders of qualifying C-Corps the ab
How to Evaluate and Implement a Holding Company Structure for Business Clients A holding company structure — in which a parent entity owns one or more operating
How to Make a QSub Election for an S-Corp's Subsidiary The Qualified Subchapter S Subsidiary QSub election under IRC §1361b3 allows an S-Corp that wholly owns a
C-Corp vs S-Corp vs LLC: The Complete Entity Selection Guide for CPAs Most clients should default to LLC — with S-Corp election once net profit reliably exceeds