Corporate and Pass-Through Tax Planning

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Question

Why is reasonable compensation a key C corporation tax-planning tool?

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Answer

It shifts income to a deductible salary instead of a dividend.

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Question

Why must pass-through distributions be timed to basis?

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Answer

Cash distributions over basis can trigger gain.

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Question

Why are fringe benefits attractive in C corporation planning?

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Answer

They are often deductible to the corporation and tax-free to employees.

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Question

What is the main trade-off in S corporation wage planning and QBI optimization?

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Answer

Lower wages reduce payroll tax but can reduce the QBI deduction.

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