If you’re exploring different ways to structure your business, you may have come across something called a flow-through or pass-through entity. A flow-through entity is a business in which income is ...

When discussing the valuation of flow-through entities and interests, the focus is usually on S corporations. However, partnerships are increasingly popular entities of choice. Partnerships are ...

any states, in order to collect revenue without having to pursue nonresidents for it, have begun requiring flow-through entities (for example, S corporations, partnerships and limited liability ...

Forbes contributors publish independent expert analyses and insights. Amber Gray-Fenner covers individual and crypto taxation and IRS news. Feb 11, 2022, 12:50pm EST Apr 14, 2022, 02:06pm EDT This ...

New Code Section 199A, which lays out the rules for when taxpayers may exclude up to 20 percent of their pass-through trade or business income, will be a challenge for accountants to explain to their ...

Gregg D. Polsky, University of Georgia Law, recently posted his paper, Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups. It is an interesting read and worth a look. H/T Tax Prof Blog.

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. In March 2024, the Internal Revenue Service (IRS) unveiled a revised version ...

NCET helps you explore business and technology. When starting or operating a business, one of the most important decisions that you will make is what type of business entity you should choose. There ...

In March 2024, the Internal Revenue Service (IRS) unveiled a revised version of Form W-9, Request for Taxpayer Identification Number and Certification, marking a significant update since its last ...