Beyond Tax Rates: The S Corporation vs. C Corporation Decision - 0.2 CPE

Choosing between an S corporation and a C corporation involves far more than comparing current-year tax rates. The right entity choice should support a client's long-term business goals, capital needs, compensation strategy, and eventual exit plan.

Learning Objective

Evaluate key considerations when selecting between an S corporation and a C corporation.

Course Description

This nano-learning course examines the factors that influence the choice between an S corporation and a C corporation, including growth objectives, capital needs, and exit planning.

Ideal For

Tax and accounting professionals advising business owners on entity selection, business expansion, capital investment, compensation planning, and succession or exit strategies.

Planning Implications

Entity selection is a strategic business decision that extends well beyond minimizing current-year taxes. Understanding how each structure affects retained earnings, fringe benefits, institutional investment opportunities, Qualified Small Business Stock (QSBS), and ownership transitions enables practitioners to recommend structures that align with a client's long-term objectives.

Author / Instructor

Mike Gleeson, MST
Mike Gleeson is Director of Tax Intelligence at CountingWorks PRO, where he helps lead the development of tax research, educational content, and AI-powered tax guidance tools. He holds a Master of Science in Taxation and has experience in tax policy, government affairs, and professional tax education.

Course Details

This course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

Build Better Entity Strategies

Start Beyond Tax Rates: The S Corporation vs. C Corporation Decision and discover how entity selection influences business growth, capital planning, owner compensation, and long-term exit opportunities.