It finds that banks with higher risk and banks that are not owned by a BHC have higher capital ratios, but that no economically significant relationship exists between capital holdings and S-corp banks.
Another organizational difference that might influence bank capital holdings is the tax treatment for S-corp banks.
2343 would pay for the interest rate extension by ending an exemption that allows high-income earners who run S-Corps
to shield some of their income from payroll taxes.
In contrast, federal law caps the number of S-corp
While S-elected LLCs are not new, many business owners believe that they have to choose between the tax incentives of a S-Corp
and the ease of an LLC.
What is the distinction in treatment between an employee who pays FICA taxes, a shareholder of an S-Corp
who receives a distribution and who is not an employee of the company, and a shareholder who is both a shareholder and an employee of the S-Corporation?
Health Insurance Deductibility: Health insurance expenses for S-corp
owners and Schedule C filers should be fully deductible as a business expense with no limits.