Breaking Up with Your S-Corp
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Breaking Up with Your S-Corp
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À propos de cet audio
Jeremy breaks down the three ways an S-corporation election can terminate: voluntary revocation (including the lesser-known withdrawal option from the IRM), ceasing to qualify as a small business corporation, and excessive passive investment income. He walks through the specific mechanics of each termination method, from shareholder consent requirements to the 100-shareholder limit and the one-class-of-stock rule.
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https://www.steadfastbookkeeping.com
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