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Recent Posts

  • Calling All Bank Directors September 29, 2021
  • Updated Summary of Key Provisions HR 748 April 4, 2020
  • 199A Final Regulations: Loan Sales are included but Trust Income is not April 1, 2019
  • Section 199A Final Regulations for Subchapter S Banks- Webinar 2/21/2019 February 25, 2019
  • Joint letter of ABA, ICBA and Sub S Bank Associations October 10, 2018

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January 2, 2017

Briefing Information on Capital Raising Legislation

This page can only be viewed by members.

HR 2789, HR 3287

November 4, 2016

Vaulation Comment Period Closes

The official comment period on the proposed Section 2704 regulations closed on November 2nd with 9,830 comments filed. The Ways & Means Republicans . . .

Death Tax, estate planning, Section 2704, succession planning, valuation

October 17, 2016

Sigh of Relief: S Corps Exempted from 385 Rules

The final rules offer significant relief for S corp community banks. On October 13th, the Treasury Department and IRS released final and temporary . . .

S Corp Banks, Section 336e, stock

January 8, 2013

The Fiscal Cliff: How did Sub S Banks Fare?

By: Patrick J. Kennedy, Jr and William Sutherland

built-in gains, charitable contributions, fiscal cliff, Health Care Act, Net Investment Income, tax rates, taxation

April 25, 2011

What is a Subchapter S Bank?

A Subchapter S (or S corporation) bank is, in most respects, just like any other finanicial institution.

March 30, 2011

Is S Corporation Status Still Right for You?

This page can only be viewed by members.

earnings, mergers, performance, shareholders, taxation

March 30, 2011

What are common examples of ineligible shareholders of S corporations?

Ineligible shareholders of an S corporation include: Non-resident aliens; Corporations; Partnerships; Limited liability companies; and IRAs and Roth IRAs (under circumstances not described . . .

shareholders

March 30, 2011

How are “members of a family” counted towards the total number of S corporation shareholders?

In addition to raising the number of permissible shareholders from 75 to 100, the American Jobs Creation Act also introduced the term “members . . .

members of a family, shareholders

March 30, 2011

What are the common shareholder restrictions for S corporation financial institutions?

Because S corporations are “pass-through” entities, they are restricted in the types and number of shareholders they may have. In general, only individuals, . . .

Internal Revenue Code, members of a family, shareholders

March 30, 2011

How Many Subchapter S Financial Institutions are there in the United States?

According to the Federal Deposit Insurance Corporation (FDIC), there are currently 2,200 financial institutions or bank holding companies organized as S corporations.

FDIC

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Subchapter S Bank Association

112 East Pecan St., Suite 2810
San Antonio, TX 78205
Phone: 210-228-9500
Fax: 210-228-0781

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