PT  - JOURNAL ARTICLE
AU  - Robert N. Gordon
TI  - A “New” Asset Location: <em>The Family Corporation</em>
AID  - 10.3905/jwm.2018.21.1.027
DP  - 2018 Apr 30
TA  - The Journal of Wealth Management
PG  - 27--29
VI  - 21
IP  - 1
4099  - https://pm-research.com/content/21/1/27.short
4100  - https://pm-research.com/content/21/1/27.full
AB  - 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