S Corporations are unique tax entitles. There is special legislation affecting the taxation of S Corporations and we will provide detailed guidance

• Federal income tax considerations of different business forms
• Qualifying as an S corporations
• Election of S Corporations status and when to make an election
• Single class of stock requirements for S Corporations
• The taxable year for an S Corporations
• Protecting subchapter S Status for the cooperation
• Distributions of Cash and Property
• Transactions with related parties
• Termination of a S corporation status
• Passive income from S Corporations
• Losses from S Corporations
• Tax treatment of S Corporation stockholders