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The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) reduced the individual tax rate on corporate dividends received to 15% for individuals in the 25%, 28%, 33% and 35% tax brackets (5% (0% in 2008) for individuals in the 15% and 10% income tax brackets); this affords some planning strategies for closely held corporations that want to reduce their accumulated earnings and profits (E&P).
Last June, she attended the Advanced Minority Business Executive Program at Loyola College in Maryland's Loyola Center for Closely Held Firms in Baltimore to learn how to run her business more effectively.
agreed to be acquired by closely held investment group Richland Gordon & Co.
1st Century's primary focus is relationship banking to family owned and closely held middle market businesses, professional service firms and high net worth individuals, real estate investors and entrepreneurs.
This often stems from its small size and a closely held or family ownership structure.
Garber Industries was a closely held C corporation with pre-1997 net operating loss (NOL) carryovers.
The Hackls further argued that many closely held LLCs have such restrictions.
A CPA can play an important role in divorce tax planning that involves a closely held business.
This article describes some ways CPA/valuators can improve terms for owners of closely held businesses who prefer to sell.
TSYS (NYSE: TSS) is closely held by Synovus Financial Corp.
With the enactment of the 2003 and 2004 Tax Acts, owners of closely held C corporations may want to reevaluate conversion to an S corporation.
Example: C corporation R is a profitable closely held C corporation (i.