상법 | S-corperation과 LLC
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S Corporation :
Personal liability protection for owners
Income/loss passed directly to shareholders
Formal meetings and corporate minutes
Annual state reports
Membership restricted to 100 shareholders
LLC :
Personal liability protection for owners
Income/loss passed directly to members
Option to be taxed as corporation or LLC
Annual state reports
No membership restrictions
작성일2008-06-13 21:10
S-corp can issue distributions which could be FICA tax free if you do it right.
총매상과 순이익을 넣어봐야 어떤게 이득인지 알수 있습니다. 마진이 매우 높으면 LLC가 유리 매상은 쌘데 마진율이 낮으면 S-corp가 유리할수도 있습니다.