Exploring the Companies that Leverage Pass-Through Corporations

a single-member limited liability company, qualified subchapter S subsidiary or other entity type that is treated as a disregarded entity for federal income tax ... S corporations, partnerships and limited liability companies should not ... A nonresident entity member is a corporation or pass-through entity that is ... An S corporation's tax items generally pass through to shareholders on a pro rata basis and are reportable by S corporation shareholders in the ... Partnerships; S corporations; Limited liability companies (LLCs) taxed as an S corporation or partnership. Qualified entities may elect to pay ... These include businesses operated as sole proprietorships, partnerships, S corporations, and limited liability companies taxed as partnerships. The tax on the ... Partnerships;; federal S corporations that have made the New Jersey S corporation election; and; Limited liability companies (LLCs). The entity ... Pass-through income is only subject to a single layer of income tax and is generally taxed as ordinary income up to the maximum 37 percent rate. The other form of pass-through entity is an S-Corp. This company form is initially organized as an LLC and then filed with the IRS to be ... This large and growing category of U.S. business—which includes sole proprietorships, partnerships such as law firms, private equity companies, ... This category includes sole proprietorships, partnerships, and what are called S-corporations. These are \”pass-through\” corporations, in which ...