Letter the Association sent to Chairman Brady on March 6, 2017: Letter to...
Letter to Chairman Brady to Include Provisions in Tax Reform
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Briefing Information on Capital Raising Legislation
More information on HR 2789 & HR 3287 Updated January 1, 2017 S Corp...
Vaulation Comment Period Closes
The official comment period on the proposed Section 2704 regulations closed on...
Sigh of Relief: S Corps Exempted from 385 Rules
The final rules offer significant relief for S corp community banks. On...
The Fiscal Cliff: How did Sub S Banks Fare?
By: Patrick J. Kennedy, Jr and William Sutherland
What is a Subchapter S Bank?
A Subchapter S (or S corporation) bank is, in most respects, just like any other finanicial institution.
Is S Corporation Status Still Right for You?
What are common examples of ineligible shareholders of S corporations?
Ineligible shareholders of an S corporation include: Non-resident aliens;...
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,...