Choice of Entity and IRC Section 1202 After Tax Reform



Michael Wilder, Daniel Zucker and Kevin Hall authored this bylined article on how Code Section 1202 factors into choice of entity. “When it applies, Section 1202 may reduce or eliminate the shareholder-level portion of this double tax [imposed on most Subchapter C corporation shareholders] and—coupled with the reduction in the corporate tax rate—may result in significant tax savings,” the authors wrote.