One of the most perplexing problems in business planning is in making the decision as to what to do with a C corporation that is no longer serving the interests of the shareholders.1 The income tax costs of liquidation are often prohibitive, a reorganization may not solve the problem or be unavailable and living with the C corporation may be unacceptable, with the only reasonable alternative remaining being a sale of the C corporation as an entity.
Harl, Neil E.
"Planning Options for C Corporations,"
Agricultural Law Digest: Vol. 23
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol23/iss22/1