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The umbrella partnership corporation (“Up-C”) IPO structure allows an entity taxed as a partnership to go public by creating a shell corporation that sits above, and whose sole asset is units of, the historic partnership. [read post]
26 Jun 2010, 6:15 am by Steven Peck
This is known as qualifying as a foreign corporation says California Business Attorney Steven C. [read post]
24 Feb 2022, 12:05 am by Paul Caron
Francesco Furno (NYU; Google Scholar), The Macroeconomic Effects of Corporate Tax Reforms: This paper extends a standard general equilibrium framework with a corporate tax code featuring two key elements: tax depreciation policy and the distinction between c-corporations and pass-through businesses. [read post]
12 Feb 2008, 7:45 am
The Harvard Law School Corporate Governance Blog carries a post regarding a lecture by John C. [read post]
1 Aug 2022, 7:07 am by ADR Times
  Signing bonuses, search fees, severance packages, and much more bring estimates of the turnover cost of a “C-suite” employee to $1.5 million. [read post]
3 Mar 2011, 10:42 am by Harold O'Grady
AT&T argued that a section of the FOIA, 5 U.S.C. 552(b)(7)(C), provided an [read post]
29 Aug 2018, 4:00 pm by Gerry W. Beyer
The Internal Revenue Service issued a revenue procedure last week providing information on how companies can change their method of accounting if they have switched from being an S corporation to a C corporation in response to the Tax Cuts... [read post]
26 Apr 2023, 10:00 am by Paul Caron
Rev. 695 (2022): The traditional thinking about the path to the top corporate executive leadership posts, reaching the so-called C-suite, is that it begins with earning an... [read post]
24 Jan 2022, 4:00 am by Paul Caron
Rev. __ (2022): The traditional thinking about the path to the top corporate executive leadership posts, reaching the so-called C-suite, is that it begins... [read post]
19 Jan 2013, 6:14 am by Randy Fisher
The older, more prestigious C Corporation is the star quarterback, … Continue reading → [read post]
24 Apr 2022, 8:12 am by Cari Rincker
C corporations and LLCs may elect to be taxed under Subchapter S. [read post]
1 Mar 2011, 12:19 pm by M. Scott Koller
The Supreme Court today ruled that corporations do not have personal privacy rights under FOIA Exemption 7(C). [read post]
19 Aug 2015, 6:07 pm by Sabrina I. Pacifici
Goodwin, Shane C, Corporate Governance and Hedge Fund Activism (August 2015). [read post]
29 Jun 2022, 8:02 am by Roger A. McEowen
In Part One, I noted that the same general liquidation rules apply to an S corporation as to a C... [read post]
13 Mar 2024, 6:31 am
In our article, “Corporate Culture in a New Era: Views from the C-Suite,” recently published in the Journal of Applied Corporate Finance, we synthesize insights from a decade of interviews and surveys with chief executives and top financial executives. [read post]
13 Mar 2024, 6:31 am
In our article, “Corporate Culture in a New Era: Views from the C-Suite,” recently published in the Journal of Applied Corporate Finance, we synthesize insights from a decade of interviews and surveys with chief executives and top financial executives. [read post]