Series 24: 4.1.3.5. S Corporations

Taken from our Series 24 Online Guide

4.1.3.5. S Corporations

Due to both the double taxation of C-corps and the administrative hassle of setting up and running a C-corp, the government introduced Subchapter S corporations, or S-corps. For many small business owners, an S-corp, with its simplified rules, makes much more sense than the older C-corp.

Since an S-corp has the same ability as a C-corp to protect its owners from liability, its biggest advantage is allowing owners to

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