Reasons why now may not be the time to convert to a C corp

While structuring as a C corporation is certainly the best choice for many businesses, a “pass thru” structure has long been considered a more tax-efficient option for most small, closely held companies.  But with the massive changes that came with passage of the Tax Cuts and Jobs Act of 2017, many small-business owners are wondering if C corporations deserve a second look. Mark Lumsden, tax partner, reviews the case for C corp restructuring.

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