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Eligible S Corporation Shareholder Conundrum- The Individual Retirement Account
Nelson A. Toner, a shareholder and member of Bernstein Shur’s Business Law Practice Group, authored an article about the case of Taproot Administrative Services and the ruling’s effect on S corporations. In his Journal of Passthrough Entities article, Toner examines:
- The Taproot case
- Eligible shareholder rules for an S corporation
- Individual retirement accounts
- Arguments for and against an IRA or Roth IRA being a permitted shareholder
Click here to read Eligible S Corporation Shareholder Conundrum- The Individual Retirement Account.
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