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  2. Employee Stock Ownership Plan - Wikipedia

    en.wikipedia.org/wiki/Employee_Stock_Ownership_Plan

    Co-owners, both in their 80s, seek retirement without selling the company. Employee ownership is their desired option, but employees lack the capital to purchase the company. This leads Kelso to suggest borrowing through the company's IRS tax-qualified profit-sharing plan, which allows the loan to be paid off with before-tax dollars.

  3. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    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.

  4. Corporate tax - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax

    Corporate tax rates generally are the same for differing types of income, yet the US graduated its tax rate system where corporations with lower levels of income pay a lower rate of tax, with rates varying from 15% on the first $50,000 of income to 35% on incomes over $10,000,000, with phase-outs.

  5. Intel (INTC) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/intel-intc-q4-2024-earnings...

    Mobileye reported revenue of $490 million, up 1% sequentially, with operating profit of $103 million and earlier today guided for full year 2025 increases to both revenue and operating income.

  6. MetLife - Wikipedia

    en.wikipedia.org/wiki/MetLife

    MetLife, Inc. is the holding corporation for the Metropolitan Life Insurance Company (MLIC), [3] better known as MetLife, and its affiliates.MetLife is among the largest global providers of insurance, annuities, and employee benefit programs, with around 90 million customers in over 60 countries.

  7. Benefit corporation - Wikipedia

    en.wikipedia.org/wiki/Benefit_corporation

    An ordinary corporation may change to a benefit corporation merely by stating in its approved corporate bylaws that it is a benefit corporation. [2] A company chooses to become a benefit corporation in order to operate as a traditional for-profit business while simultaneously addressing social, economic, and/or environmental needs. [3]

  8. Holding company - Wikipedia

    en.wikipedia.org/wiki/Holding_company

    Holding companies are also created to hold assets such as intellectual property or trade secrets, that are protected from the operating company. That creates a smaller risk when it comes to litigation. In the United States, 80% of stock, in voting and value, must be owned before tax consolidation benefits such as tax-free dividends can be ...

  9. Tax policy and economic inequality in the United States

    en.wikipedia.org/wiki/Tax_policy_and_economic...

    This is known as the capital gains tax rate on a short-term capital gains. Accordingly, the capital gains tax rate for short-term capital gains paid by an individual is equal to the marginal income tax rate of that individual. The tax rate then decreases once the capital gain becomes a long-term capital gain, or is held for 1 year or more.