Tag Archives: entity selection

Tax reform and the art of entity selection

February 12, 2018

By Randy Mihm, CPA, JD, Partner The Tax Cuts and Jobs Act made significant, wide-sweeping changes to the tax code for corporations. C-corporations saw the previous top tax rate of 35 percent cut to a flat 21 percent. Additionally, a new Qualified Business Income (QBI) deduction for S-corporations, partnerships, and sole proprietorships was adopted. This […]