Increased expensing limits, bonus depreciation, special expensing election for restaurants and retail stores and the 100 percent exclusion of gain from small business stock were among the more than 50 expired tax provisions that were retroactively extended through 2014 by the "Tax Increase Prevention Act of 2014," which passed the Senate on December 16 and is on the way to the White House to be signed into law.

In this post in the Doing the Deal 101 Series, we discuss certain structural features of the Series A round of venture capital financing. We’ll consider first the form of the security that the Series A investors are likely to receive in the financing.

Learn about forming and operating an S Corporation.

Pass-through taxation and the ability to pay yourself salary and dividends make the S corporation an attractive choice for tax planning.

Corporations can protect the owner from liability, provide tax advantages and position the company for growth.

Incorporating a business includes pre-incorporation planning, filing Articles of Incorporation, designating a registered agent, and post-filing actions. Learn more.

There could be countless reasons that you’re looking at last minute Delaware corporation filings. Problem is, the deadline won’t budge. You have to act fast to avoid penalties. Here are some franchise tax tips that can help you make decisions faster – and shave time off your filings workflow.

Get a quick overview of business entity compliance requirements, related risks, changes in entity status, and implementing your compliance system.

Learn about IRS tax treatment of S Corporations, S Corp restrictions and making the S Corp election.

To secure the debt funding, the business owners can use liens that run in favor of the holding entity or owner.