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Insights
Memos answering questions I actually get asked.
Written in plain language, because that's the whole point.
These are general information, not legal advice for your situation.
Tax
Distributions, guaranteed payments, and salary: what's the difference?
How you take money out of your business changes what you owe. Here's how the three main routes differ.
Dec 1, 2025
Is the money you put into your business a contribution or a loan?
Owner funding is either capital or debt, and the difference affects your basis, your taxes, and what happens on a sale.
Nov 1, 2025
Selling or transferring your business to a family member
Intra-family transfers get scrutinized more than arm's-length ones. Here's what to document.
Jul 15, 2025
Selling your business: asset sale or equity sale?
The structure of a sale changes your tax bill significantly, and it's largely decided before you have a buyer.
Jul 1, 2025
If you're not a US person and you own a US company
Foreign ownership of a US entity brings reporting obligations that are unforgiving and rarely explained up front.
Jun 1, 2025
What "reasonable compensation" actually means for an S-corp owner
There's no formula. Here's what the standard actually is and how owners get it wrong.
May 15, 2025
When your accountant and your lawyer disagree
Advisors disagree because they're solving different problems. Here's how to get an answer.
Mar 15, 2025
Using a self-directed retirement account to invest in a business
Self-directed IRAs and solo 401(k)s can hold alternative assets, but prohibited transaction rules are unforgiving.
Feb 15, 2025
Holding crypto or digital assets in a business entity
Entity ownership of digital assets raises custody, reporting, and banking questions that don't come up with other assets.
Jan 15, 2025
What does an S-corp election actually commit you to?
An S-election isn't a checkbox. It brings payroll obligations, ownership restrictions, and a real cost to reverse.
Oct 1, 2024
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