C Corporation Tax Strategy, the 21% Rate, and Corporate Planning Insights
How C corporation owner-executives defer unlimited salary into future lower-bracket years -- cutting current taxes, compounding inside a 21% corporate wrapper, and building a tax-smart retirement fund.
The One Big Beautiful Bill Act made 100% bonus depreciation permanent and restored immediate R&D expensing -- here is how C corporations stack these deductions against the 21% rate to cut their tax bill dramatically.
Health insurance, HRA reimbursements, life insurance, educational assistance, and retirement contributions -- all deductible for the company, all tax-free for the owner-employee.
How the TCJA flat rate creates a powerful arbitrage for business owners in higher brackets -- and the real math behind retained earnings strategy.
Understanding qualified small business stock -- the five-year hold requirement, eligible businesses, stacking with multiple shareholders, and planning strategies.
Entity-level vs pass-through taxation, rate comparison, self-employment tax, fringe benefits, QSBS availability, and when each structure wins.
The 20% penalty rate, the $250K credit, reasonable business needs defense, documentation strategies, and the Bardahl formula explained.