Shareholder Taxation

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August 31, 2024 4 min read Definitions

Accumulated Earnings Tax (AET): Prevention of Avoiding Shareholder Taxation on Dividends

Taxes Corporate Finance Accumulated Earnings Tax Corporate Taxation Dividends Shareholder Taxation IRS Regulations

Accumulated Earnings Tax (AET) is a tax imposed on corporations that retain earnings beyond the reasonable needs of the business to prevent them from avoiding shareholder taxation on dividends.

August 24, 2024 4 min read Definitions

C Corporation: Definition, Advantages, Disadvantages, and Tax Implications

Business Finance Law C Corporation Business Entities Corporate Tax Shareholder Taxation Business Structure

A comprehensive guide to C Corporations, including their definition, advantages, disadvantages, and tax implications. Understand the unique features of C Corporations and how they differ from other business entities.