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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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taxation

November 7, 2015

New Ways & Means Speaker Named

On Wednesday, the Republican Steering Committee tapped Representative Kevin Brady (R-TX) to succeed Speaker Ryan as the committee’s chairman. Both he and his . . .

legislative update, Sub S Banks, taxation

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

January 8, 2013

The Fiscal Cliff: How did Sub S Banks Fare?

By: Patrick J. Kennedy, Jr and William Sutherland With the signing of the American Taxpayer Relief Act of 2012 (H.R. 8) S corp . . .

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

November 14, 2011

IRS Withdraws Proposed TEFRA Rule

Earlier this month, the IRS finally withdrew its proposed rule relating to the TEFRA disallowance. The rule, which dates back to August 2006, would have forced Subchapter S banks to apply the 20% TEFRA disallowance not just for the first three years after the bank’s S election, but every year thereafter in which it had interest expense attributable to certain tax-exempt municipal securities. Withdrawal of the proposed rule represents the final chapter in what became a hotly-contested dispute between the Sub S bank community and the IRS—one that ultimately went as far as the U.S. Seventh Circuit Court of Appeals in Chicago.

IRS, proposed rule, taxation, TEFRA

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

Subchapter S Election for Financial Institutions

Almost one third of the financial institutions in the United States are now organized as S corporations. Is S corporation taxation right for you?

legislation, Shareholder Agreements, shareholders, stock, taxation

March 28, 2011

Tax Benefits of Cost Segregation

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cost segregation, taxation

December 21, 2010

IRS Acquiesces to Vainisi Decision

Victory for S corporation financial institutions as the Internal Revenue Service announces it’s acquiescence with the Seventh Circuit Court of Appeals in TEFRA case.

legislation, shareholders, taxation

December 16, 2010

Congress Overwhelmingly Passes Tax Extender Legislation

Officially titled the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, the bill extends all of the Bush-era tax cuts through 2012.

legislation, taxation

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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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