Overcoming the IRS’s Constructive Dividends Argument

Those who own C corporations have to be careful about what amounts are paid out to or benefit the corporate shareholders. This is particularly true for closely held and family corporations. On audit, the IRS will often assert that these distributions are constructive dividends. This is usually a bad answer for taxpayers as it increases……

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Is Your Texas Will Invalid?

When Is a Texas Last Will and Testament Invalid? After someone dies, their will is often one of the first things that needs to be dealt with. But what happens when a will is invalid? In Texas, there are a few different circumstances that can render a will null and void. Learn more about what…

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Texas Probate When There is No Will

Probate Law without a Will The process for probating an estate when there is no will is similar to probating a will. There are several notable differences, including the heirship proceeding and the attorney ad litem. To start the probate court process, the applicant will file the following documents: Application to be appointed, Application for…

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The Late S Corporation Election

The Subchapter S corporation remains a popular choice of entity for small and medium-sized businesses. This is true even after the TCJA of 2017 lowered the income tax rate for C corporations to 21 percent. Unlike many other changes made by the TCJA, the 21 percent flat corporate rate is permanent. It is not going……

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