Planning Options for C Corporations

Date
2012-11-02
Authors
Harl, Neil
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Iowa State University Digital Repository
Abstract

One of the most perplexing problems in business planning is in making the decision as to what to do with a C corporation that is no longer serving the interests of the shareholders.1 The income tax costs of liquidation are often prohibitive, a reorganization may not solve the problem or be unavailable and living with the C corporation may be unacceptable, with the only reasonable alternative remaining being a sale of the C corporation as an entity.

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