và củng cố một tập hợp kỹ năng cho họ? Cũng nên nhớ rằng khi trẻ em của bạn trở thành nhân viên, họ cũng sẽ có thể tận dụng lợi thế của các kế hoạch lương hưu mà có sẵn cho nhân viên bất kỳ. Ví dụ, nếu bạn trả con bạn | Avoid C Corporation Pitfalls 213 come in the corporation reduced by any net capital gains. In other words they are the retained earnings held by the corporation without any capital gains reflected. There has been significant case law supporting the Bardahl formula which basically says that accumulated earnings are the working capital of the company. The working capital or Bardahl formula approach defines working capital as the amount necessary to run your company. The necessary working capital for your business can be used to reduce the accumulated earnings. For example if you discover you have a total of 350 000 in accumulated earnings in your company for a potential 35 percent tax on 100 000 the excess over 250 000 you may also find that your company has working capital needs of 100 000. You re fine this year. But next year as your company makes more money and accumulates more earnings your risk of this excess tax will also increase. Besides the working capital your company can also withhold a certain amount for projected growth and investment in the business and can take an accumulated earnings deduction for life insurance paid on the lives of key officers of the company. You do not actually report the calculation of working capital needs. If the retained earnings on your corporate return show an amount over 250 000 your corporation may get a letter from the IRS that asks about the accumulated earnings. You will be a long way ahead of the game if you can immediately offer copies of your working capital calculation additional forecasted needs for the company and corporate minutes that substantiate all of it. Chapter 16 NEW C CORPORATION TAX LOOPHOLES strategies Hot New Tax Strategies for C Corporations Tax law is always changing and that means new tax strategies are always coming up. If you re interested in learning about the latest tax strategies for free go to our web site at . You ll learn how you can become part of the Loopholes of the .
