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McDermott Will & Schulte

Target LLCs as S Corporations: The Boilerplate Operating Agreement and the Importance of Revenue Procedure 2022-19

McDermott Will & Schulte on

Many closely held businesses operate through entities classified as “S corporations,” an elective federal income tax regime that combines elements of corporate and partnership taxation. Among other reasons, S corporations are...more

Opportune LLP

How To Achieve The Economically Efficient Purchase Of A Private Company Through Thoughtful Acquisition Structure

Opportune LLP on

Many private companies were formed years ago using what was known as a Subchapter S election, which refers to the optional treatment of an otherwise taxable C corporation as (generally) a passthrough entity. These structures...more

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