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Choice of Entity After Tax Reform

In Choice of Entity by Jason B. FreemanLeave a Comment

The choice of entity is a fundamental decision in structuring a trade or business.  Tax considerations and state-law principles affecting owner liability, control, and continuity play a role in the choice-of-entity analysis.  A litany of other factors are important as well, including the capitalization structure and the necessity of accessing equity markets, debt requirements, employee compensation, the impact of foreign …