Tag Archives: S corp

The Unbearable Lightness (of Being an LLC)

Posted on March 11, 2014 by Joe Wallin

I had a client press me recently about converting from an LLC (taxed as a partnership) to a corporation.  The client had been considering raising money from angels and wanted to grant traditional corporate-style stock option to employees. I suggested … Continue reading →

Posted in Business Entities, Equity Compensation | Tagged , , , , , , , , | 1 Comment

LLC Compensatory Equity Awards – Complex and Difficult

Posted on July 10, 2013 by Joe Wallin

By Joe Wallin and Dan Wright of Clark Nuber Question Is it more complex to make a compensatory equity grant from an LLC (taxed as a partnership) than from a corporation? Answer Yes Granting service providers an equity interest in … Continue reading →

Posted in Business Entities | Tagged , , , , , , | 3 Comments

Can An S Corporation Issue Qualified Small Business Stock?

Posted on July 1, 2013 by Joe Wallin

I am the founder of a company.  If I formed my startup as an S corporation, can I convert it to a C corporation before the end of this year and still get 1202 status for my founder stock? Answer: … Continue reading →

Posted in Business Entities, Business/Corporate Law, Taxes | Tagged , , , , , , , | 11 Comments

C Corps v. S Corps

Posted on June 9, 2013 by Joe Wallin

Suppose you’ve decided that you want to form your new business as a corporation (not an LLC), and you are trying to figure out if it should be an S Corp or a C Corp. How do you decide? Flip … Continue reading →

Posted in Business Entities | Tagged , , , | 2 Comments

Can an S Corporation Own a C Corporation?

Posted on February 7, 2012 by Joe Wallin

I was asked this fundamental, basic question today: Can an S corporation own a C corporation?

Posted in Business Entities | Tagged , , , , , | 3 Comments