NOW IS THE TIME,CONVERTING,C,CORPORATION,AICPA,RESOURCES,TAX,SECTION,SEARCH,NAVIGATION,INDIVIDUALS,CREDITS,GROSS INCOME,HEALTH CARE,STORIES,PARTNERSHIPS,LLCS,BASIS,TEFRA,RETURNS,EMPLOYMENT,TAXES,ESTATE TAX,GIFT TAX,GENERATION SKIPPING TRANSFER,TRUSTS,VALUATION,PROCEDURE,REGULATION,STATUTE OF LIMITATION,TAX REFORM,HOME NEWS,MAGAZINE,NEWSLETTERS,SHAREHOLDERS,LYNCH,DAVID B,LL M,DAVID,BEAUSEJOUR,RELATED,ELSE,COND,TOPICS,INCOME,INCOME TAXATION,ELSE IF,EXECUTIVE SUMMARY,CURRENT,HISTORICALLY,TAX RATES,SCHEDULED,EXPIRE,AT THE END,PLUS,VALUES,ASSETS,REAL ESTATE,CAUSED,THE RECESSION,PASSTHROUGH,ATTRACTIVE,AT THIS TIME,SUBJECT TO,DOUBLE TAXATION,CORPORATE,TAXABLE INCOME,INCREASING,COMPENSATION,SHAREHOLDER,EMPLOYEES,LIMITATIONS,METHOD,ELECT,TAXED,THE NEED,LIQUIDATE,THE CORPORATION,SOLUTION,FOR ALL,TYPES OF CORPORATIONS,RESTRICTIVE,RULES,CORPORATE STRUCTURES,CLASSES,STOCK,LIMITED LIABILITY COMPANY,FEDERAL,LIABILITY,STATUS,THE CURRENT,UNCERTAIN,ECONOMIC ENVIRONMENT,DEPRESSED,ASSET,CERTAIN,MARKETS,INCOME TAX,RATES,QUALIFIED DIVIDENDS,PRESENT,OPPORTUNITY,EXIT,COST,ADVISERS,SHOULD,OPPORTUNITIES,EXIST,SUBSTANTIAL,FUTURE,INEFFICIENCY,UP TO,RATE,DEDUCTIBLE,THUS,TOTAL,TAX RATE,EARNINGS,BUSINESS,PARTNERSHIP,LIMITED PARTNERSHIP,LEVEL,TAXATION,THE OWNER,SAVINGS,OF 9,OWNERS,HIGHEST,DIFFERENCE,GREATER,TAKING,ACCOUNT,STATE,LOWERING,APPROACH,INEFFICIENT,OPERATING INCOME,BEEN TO,POSSIBLE,REDUCE,ONCE,EMPLOYEE,MUST,REASONABLE,DEDUCTION,THINGS,PERCENTAGE,PAID,PARTICULARLY,SHAREHOLDINGS,THE REASONABLENESS OF,MOREOVER,HIGH,PERSONAL SERVICES,PRINCIPAL,DENTAL PRACTICE,CAPITAL,RENTAL,MANUFACTURING,SALES,CAPITAL INVESTMENT,BE MORE,JUSTIFY,OBJECT,STRATEGY,DO NOT,BELIEVE,PAYMENTS,CONTRIBUTIONS,SUCCESS,THE ENTERPRISE,REWARD,PAYROLL TAXES,SOCIAL SECURITY,MEDICARE,THE COMBINED,PAYABLE,EMPLOYERS,FIRST 11,WAGES,IN EXCESS,THE EMPLOYER,OF 1,PAYMENT,REMAINS,PROBLEM,ITSELF,UNDERLYING,THE BUSINESS,MANAGEMENT,DISPOSITION,FUNCTION,THE DOUBLE,CONCEPTS,INSIDE,OUTSIDE,GAIN,THE SALE,GOODWILL,THE AFTER,EXCHANGE,SHARES,LIQUIDATING DISTRIBUTION,THE ASSET,LIQUIDATION,THE SAME WAY,AS IF,THE ASSETS,SOLD,CASH,MEASURED,THE DIFFERENCE,THE NET,FAIR MARKET VALUE,IN KIND,HANDS,WHETHER,CONSEQUENCES,CASES,GENERAL,THE FEDERAL,DOUBLE,BENEFIT,APPLY,LONG TERM CAPITAL,THE HANDS,ALTERNATIVES,CAPITAL LOSS,ABOVE,THE ENTITY,CAUSE,PRACTICAL,SHARE,IMPLICATIONS OF,THE GENERAL,RELUCTANCE,BUYER,BUY,CANNOT,DENIED,INHERIT,UNKNOWN,LIABILITIES,SELLER,SELLERS,ABILITY,GOOD,CHOICE,RATHER,EXAMPLE,HOLDS,LEASE,CORPORATE CHARTER,VALUE,THE CASE,BANK,INSURANCE COMPANY,TAKES,MIGHT,APPEAR,EQUAL TO,PRICE,PROPERTY,FACE,AS IT,GOES,ENOUGH,ECONOMIC,AMOUNT,HISTORIC,REDUCED,DEPRECIATION,FINANCIAL ACCOUNTING,DEFERRED TAX,THE POST,ACQUISITION,ENTITY,IN ESSENCE,TAX DEDUCTIBLE,RECOVERY,EXPECT,DEMAND,THE PRICE,THE PRESENT,ENTIRE,REDUCTION,PURCHASE,POSITION,SELLING,RESULTS,BEARING,OBVIOUSLY,APPRECIATION,THE POTENTIAL,IN THE FUTURE,GENERALLY,STRATEGIES,THE CONVERSION OF,LOSS,CREDIT,PASS,EXIT STRATEGY,CONVERT,FULLY,DISCUSSED,BELOW,SUITABLE,ALTERNATIVE,FOR EVERY,REQUIREMENTS,NEEDS,AVAILABLE,CONTINUE,OPERATIONS,ELECTION,DESIRABLE,SITUATIONS,TAKEN,COMPUTING,ASPECT,CONSEQUENCE,ELIGIBLE,CAPITALIZATION,REQUIREMENT,PASSIVE INCOME,DOMESTIC,FINANCIAL INSTITUTIONS,RESERVE,ACCOUNTING,BAD DEBTS,INSURANCE,COMPANIES,OR 4,DISCS,QUALIFY,CITIZENS,TAX EXEMPT,ORGANIZATIONS,CLASS,DIFFERENCES,VOTING,RIGHTS,COMMON STOCK,THE ONE,NEED,DESIRE,SPECIAL,RETURN,OUTSTANDING SHARES,CONFER,IDENTICAL,ORDINARY,COMMERCIAL,TRANSACTIONS,LEASES,PURPOSE,UNLESS,SAFE HARBOR,RULE,CONSIDERATION,EQUITY,KICKERS,OPTIONS,ANALYSIS,LENDING,INTEREST,TERMINATED,ANNUITIES,PURGED,THE 15,PURGE,TAX EFFICIENT,REMOVE,LIMITATIONS ON,ADJUSTED BASIS,THE 10,PERIOD,BEGINNING,FIRST DAY,TAX YEAR,TAX BASIS,POST,ESSENTIAL,APPRAISAL,PERFORMED,DOCUMENT,HAND,KEEP,TRACK,MEANS,BALANCE SHEET,SELF,GOING CONCERN,PATENTS,TRADEMARKS,COSTS,PROCESS,SIMILAR,IMPORTANCE,ACCURATE,CIVIL,TAX EFFICIENCY,EXCEPT,MIGHT NOT,ISSUE,SERVICE CORPORATION,REGULAR,THE REAL,ESTATE,ACTIVE,TRADE,INTENT,WAS TO,HOLD,LONG TERM,SALARIES,PAYROLL TAX,LITTLE,SALARY,HOPING,IRS,AWARE,AGGRESSIVELY,PREVENT,HOPE,WITHDRAW,WILL LIKELY,RECHARACTERIZATION,DIVIDEND,NOTE,THE ELECTION,LONGER,ADDITION,THE ACTUAL,SELL,TRANSACTION,ELECTIVE,CHARTER,MECHANICS,UNANIMOUS CONSENT,EFFECTIVE,FOR ANY,MADE IN,PRIOR,FIFTEENTH,THE THIRD,MONTH,THE YEAR,DOCUMENTATION,FILING,ELECTIONS,PERMANENT,THE CALENDAR,FISCAL YEAR,CIRCUMSTANCES,ACTION,PERSON,TRUST,THEREFORE,BE IN,FORCE,COVER,TAX COMPLIANCE,FILE,TAX RETURNS,DETERMINE,MANNER,TREATS,RECOGNIZE,HYBRID,WITHHOLDING,CLAIM,RESIDENT,STATE INCOME TAX,FOREIGN,PLANNING,TAX CREDITS,SUMMARY,EFFICIENT,INEXPENSIVE,IDEAL SOLUTION,SITUATION,NUMBER,PERSONS,THE CAPITAL,STRUCTURE,IMPOSE,AVAILABILITY,COMPANY,ABLE,DESIRED,CANDIDATE,INDIVIDUAL INCOME TAX,CONVERSION,THE MAJOR,THE EXIT,EVALUATE,IN LIGHT,THE FUTURE,POTENTIAL,SOLE PROPRIETORSHIP,BRANCH,DIVISION,CLASSIFIED,PARTNERSHIP FOR,CHANGE,THE MECHANICS,TAKE ONE,LIQUIDATED,TRANSFER,EXHIBIT,SOLE,MERGER,STATUTORY,STATE LAW,THE MERGER,MERGE,CONVERTED,BY ELECTION,EVENT,BASE