Sentences with phrase «shareholder level»

The step up in basis for capital gains at death provides an end run that can turn deferral of shareholder level taxation by not selling stock and having corporations not pay dividends into tax avoidance rather than mere tax deferral.

Traditional C - corporation status provides the protection of limited liability for shareholders, but at a cost of double taxation of earnings — at both the corporate and shareholder levels.

It's generally better to tax corporate earnings at the shareholder level, where you can be taxed based on ability to pay, than at the entity - level, where it's less clear who's ultimately paying the bill

Converting from a C - Corp to an LLC can be prohibitively expensive, tax-wise, in that the conversion itself will be taxable at two levels: on the deemed sale of the corporation's assets, and then at the shareholder level on the deemed distribution of proceeds to them.

When an entity is taxed as a partnership, the corporation's profits and losses are allowed to «pass through» the entity and be taxed at the shareholder level only.

Tax breaks at the corporate level, meanwhile reduce the effective tax rate at the corporate level to make up for the portion of double taxation that shareholder level tax breaks don't eliminate.

For example, taxing dividends and capital gains on the sale of stock at about 71 % of the hypothetically fair tax rate at the shareholder level, and taxing corporate profits at about 71 % of the hypothetically fair tax rate at the corporate level, is economically equivalent to not having double taxation.

REITs» income is taxed only once, at the shareholder level.

A company involved in only one profitable line of business would typically prefer selling out to liquidating because possible double taxation (taxes both at the corporate and shareholder level) would be avoided.

Following the termination of legal proceedings with investors, this settlement over the review of the exchange ratio would end the last historical legal dispute at the shareholder level», explained Oliver Schumy, CEO of IMMOFINANZ.

Fellows are generally at the partner or shareholder level, or are independent practitioners with recognized experience and accomplishment.

At the Shareholder level, most laterals bring a portable book of business that fits within one of BoyarMiller's existing areas of practice.

Fellows are generally at the partner or shareholder level or are independent practitioners with twelve or more years experience.