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  2. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    v. t. e. 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.

  3. Model Business Corporation Act - Wikipedia

    en.wikipedia.org/wiki/Model_Business_Corporation_Act

    Model Business Corporation Act. The Model Business Corporation Act ( MBCA) is a model act promulgated and periodically amended by the Corporate Laws Committee of the Business Law Section of the American Bar Association ( Committee ). The MBCA had been adopted by 36 states and other jurisdictions. [1]

  4. Omnibus Budget Reconciliation Act of 1993 - Wikipedia

    en.wikipedia.org/wiki/Omnibus_Budget...

    The Omnibus Budget Reconciliation Act of 1993 (or OBRA-93) was a federal law that was enacted by the 103rd United States Congress and signed into law by President Bill Clinton on August 10, 1993. It has also been unofficially referred to as the Deficit Reduction Act of 1993. Part XIII of the law is also called the Revenue Reconciliation Act of ...

  5. LLC vs. Corporation - AOL

    www.aol.com/finance/llc-vs-corporation-203712316...

    An S corporation is a special form of corporation designed for smaller companies. They can only have a maximum of 100 shareholders. ... Consider the pros and cons of each before deciding which one ...

  6. Permanent S Corporation Built-in Gains Recognition Period Act ...

    en.wikipedia.org/wiki/Permanent_S_Corporation...

    The Permanent S Corporation Built-in Gains Recognition Period Act of 2014 ( H.R. 4453) is a bill that 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. [1] [2] An S corporation is a closely held ...

  7. The pros and cons of Medicare Advantage: Should you ... - AOL

    www.aol.com/finance/medicare-advantage-pros-cons...

    While private Medicare Advantage plans can include more types of coverage than traditional Medicare, it doesn't necessarily deliver more or better care. Learn how to weigh the pros and cons before ...

  8. Pros and Cons of Cutting Social Security’s Windfall ... - AOL

    www.aol.com/finance/pros-cons-cutting-social...

    A recent hearing by the U.S. House Ways and Means Committee’s Subcommittee on Social Security concluded that the WEP and GPO deny public servants “their hard-earned retirement benefits ...

  9. Internet censorship in the United States - Wikipedia

    en.wikipedia.org/wiki/Internet_censorship_in_the...

    Internet censorship in the United States is the suppression of information published or viewed on the Internet in the United States. The First Amendment of the United States Constitution protects freedom of speech and expression against federal, state, and local government censorship. Free speech protections allow little government-mandated ...

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