Generally, earnings of an S corporation are not treated as earnings and profits. However, an S corporation may have accumulated earnings and profits for any year in which a valid election was not in ...

How do you manage taxes during accumulation and distribution? There is an order to how your clients should amass wealth and withdrawal funds upon retirement to increase net after-tax cash flow. It’s ...

Retained earnings are primary components of a company's shareholders' equity. The account balance in retained earnings often is a positive credit balance from income accumulation over time. Retained ...