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This summary is based largely on the summary provided by the Congressional Research Service, a public domain source. [1]The Permanent S Corporation Built-in Gains Recognition Period Act of 2014 would amend the Internal Revenue Code of 1986 to reduce from 10 to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.
An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. [1] In general, S corporations do not pay any income taxes.
In corporate finance, a tender offer is a type of public takeover bid. The tender offer is a public, open offer or invitation (usually announced in a newspaper advertisement) by a prospective acquirer to all stockholders of a publicly traded corporation (the target corporation) to tender their stock for sale at a specified price during a specified time, subject to the tendering of a minimum ...
Third, with a share deal the buyer's capital structure might be affected and the control of the buyer modified. If the issuance of shares is necessary, shareholders of the acquiring company might prevent such capital increase at the general meeting of shareholders. The risk is removed with a cash transaction.
According to a September 2017 article in The New York Times, about "95 percent of companies in the United States are structured as pass-through entities, generating the bulk of the government’s tax revenues." [12] On December 2, 2017 the U.S. Senate passed a tax overhaul bill as part of the proposed Tax Cuts and Jobs Act of 2017 that reduced ...
[3] [4] ESPPs can also be subject to a vesting schedule, or length of time before the stock is available to the employees, which is typically one or two years of service. These stocks are not taxed until they are sold. [5] If the holding is tax-qualified, then the employee may get a discount. [6]
Image source: The Motley Fool. General Motors (NYSE: GM) Q4 2024 Earnings Call Jan 28, 2025, 8:30 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call ...
Schedule TO is a required filing form of the United States Securities and Exchange Commission. Under the United States federal Securities Exchange Act of 1934 , parties who will own more than five percent of a class of a company's securities after making a tender offer for securities registered under the Act must file a Schedule TO with the SEC.