•  
  •  
 

Abstract

The shift in income tax rates on dividends1 and long-term capital gains2 has created useful options for removing assets from C corporations where taxpayers have been reluctant to incur the tax burdens of corporate liquidation.3 The fact that both provisions sunset after 2008,4 and could conceivably disappear before 2009 under fiscal pressure, suggest that a review of available options would be timely.

Share

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.