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Fringe benefit rules for 2% S corporation shareholders

$225.00

SKU: TBA10122. Category: .

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Abstract: Employee fringe benefits paid on behalf of a 2% S corporation shareholder are subject to special rules. A 2% shareholder is one who owns more than 2% of the corporation’s outstanding stock on any day of the corporation’s tax year, considering direct and constructive ownership. This article explains which fringe benefits are subject to these special rules.

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