How do you manage taxes during accumulation and distribution? There is an order to how your clients should amass wealth and withdrawal funds upon retirement to increase net after-tax cash flow. It’s ...

Generally, earnings of an S corporation are not treated as earnings and profits. However, an S corporation may have accumulated earnings and profits for any year in which a valid election was not in ...

Under prior law, if an S corporation converted to a C corporation, distributions of cash by the C corporation to the shareholders during the post-termination transition period were tax-free to the ...

Broadly speaking, there are three stages to retirement planning: accumulation, distribution and estate. The accumulation phase refers to your working life, which is when you build the wealth that ...

Gordon Scott has been an active investor and technical analyst or 20+ years. He is a Chartered Market Technician (CMT). Distribution stock refers to large blocks of a security that are carefully sold ...

In Rev. Rul. 2019-13, the IRS ruled that a distribution to the sole shareholder of a C corporation was partly a recovery of the former S corporation’s accumulated adjustments account (AAA) and a ...

Retained earnings are primary components of a company's shareholders' equity. The account balance in retained earnings often is a positive credit balance from income accumulation over time. Retained ...