RT Journal Article SR Electronic T1 A “New” Asset Location: The Family Corporation JF The Journal of Wealth Management FD Institutional Investor Journals SP 27 OP 29 DO 10.3905/jwm.2018.21.1.027 VO 21 IS 1 A1 Robert N. Gordon YR 2018 UL https://pm-research.com/content/21/1/27.abstract 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