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  2. Rollovers as business start-ups - Wikipedia

    en.wikipedia.org/.../Rollovers_as_Business_Start-Ups

    Rollovers as business start-ups (ROBS) are arrangements in the United States in which current or prospective business owners use their 401(k), IRA or other retirement funds to pay for new business start-up costs, for business acquisition costs or to refinance an existing business.

  3. C corporation - Wikipedia

    en.wikipedia.org/wiki/C_corporation

    A C corporation, under United States ... The corporate tax rate is a flat 21% starting January 1, ... Up through 2017, the Internal Revenue Service (IRS) ...

  4. Small business financing - Wikipedia

    en.wikipedia.org/wiki/Small_business_financing

    More than 10,000 entrepreneurs have used their retirement funds to finance their start-up businesses. [8] The IRS has clearly stated that the use of retirement funds to finance a small business is not “per se” non-compliant. ROBS financing is complicated, however, and the IRS has developed a set of guidelines for ROBS financing. [9]

  5. Entrepreneurial finance - Wikipedia

    en.wikipedia.org/wiki/Entrepreneurial_finance

    Entrepreneurial finance is the study of value and resource allocation, applied to new ventures.It addresses key questions which challenge all entrepreneurs: how much money can and should be raised; when should it be raised and from whom; what is a reasonable valuation of the startup; and how should funding contracts and exit decisions be structured.

  6. Venture capital - Wikipedia

    en.wikipedia.org/wiki/Venture_capital

    Venture capital (VC) is a form of private equity financing provided by firms or funds to startup, early-stage, and emerging companies, that have been deemed to have high growth potential or that have demonstrated high growth in terms of number of employees, annual revenue, scale of operations, etc. Venture capital firms or funds invest in these early-stage companies in exchange for equity, or ...

  7. Corporate spin-off - Wikipedia

    en.wikipedia.org/wiki/Corporate_spin-off

    After being acquired by Sega, Index Corporation's video game operations were re-branded as Atlus, the name of a predecessor company, while its contents and solution businesses were spun off as a new company using the Index Corporation name in 2013. Mallinckrodt Pharmaceuticals was spun off from Covidien in 2013. Viacom was spun off from CBS in ...

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