Letter to Chairman Brady to Include Provisions in Tax Reform Mar 9, 2017Letter the Association sent to Chairman Brady on March 6, 2017: Letter to... read more
Briefing Information on Capital Raising Legislation Jan 2, 2017More information on HR 2789 & HR 3287 Updated January 1, 2017 S Corp... read more
Vaulation Comment Period Closes Nov 4, 2016The official comment period on the proposed Section 2704 regulations closed on... read more
Sigh of Relief: S Corps Exempted from 385 Rules Oct 17, 2016The final rules offer significant relief for S corp community banks. On... read more
The Fiscal Cliff: How did Sub S Banks Fare? Jan 8, 2013By: Patrick J. Kennedy, Jr and William Sutherland read more
What is a Subchapter S Bank? Apr 25, 2011A Subchapter S (or S corporation) bank is, in most respects, just like any other finanicial institution. read more
Is S Corporation Status Still Right for You? Mar 30, 2011This page can only be viewed by members. read more
What are common examples of ineligible shareholders of S corporations? Mar 30, 2011Ineligible shareholders of an S corporation include: Non-resident aliens;... read more
How are “members of a family” counted towards the total number of S corporation shareholders? Mar 30, 2011In addition to raising the number of permissible shareholders from 75 to 100,... read more