TY - JOUR T1 - A “New” Asset Location: <em>The Family Corporation</em> JF - The Journal of Wealth Management SP - 27 LP - 29 DO - 10.3905/jwm.2018.21.1.027 VL - 21 IS - 1 AU - Robert N. Gordon Y1 - 2018/04/30 UR - https://pm-research.com/content/21/1/27.abstract N2 - Recent tax legislation has opened up a new avenue for analysis when deciding where an asset may best be held to be most tax efficient: the tax-paying C type corporation. The new law lowered the tax on these entities to 21% from 35%. With the corporate rate now considerably below the individual rate, families need to consider what assets, if any, would be better held in a C corp.TOPICS: Wealth management, legal/regulatory/public policy ER -