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A 21% C corporation tax rate, together with Section 1202 capital gain exclusion, may be attractive, but is it the better deal? The consideration of entity choice for operations depends upon many factors, including shareholder marginal tax rate, expected exit strategy, health of the shareholder(s), and long-term expectations. Flexibility may be the most important factor. There is no overriding consideration that makes a particular entity type the obvious choice.
Learning Objectives:
Recognize key taxpayer attributes which may affect the recommendation of entity choice
Summarize the top effective tax rates of different entity types
