Post Tax Reform: What Corporate Structure Is Right For You?

By David Boatwright, Pedro Corona de la Fuente, Eric Swenson and Reza Wrathall (March 21, 2018, 5:40 PM EDT) -- Given a range of changes made to the Internal Revenue Code by the Tax Cuts and Jobs Act, P.L. 115-97, many privately held businesses are reconsidering their current corporate structure. The new law enacted a number of substantial changes, leading CEOs and in-house counsel to wonder whether it is more advantageous to conduct their businesses as pass-through entities or, alternatively, as C corporations....

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