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Robin Mashal
Los Angeles, CA
 
A Corporation Whose Only Shareholder is a Roth-IRA is Ineligible to Make a Subchapter "S" Election
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Posted by Robin Mashal on 03.23.12 in Tax Law

 
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I am a litigation lawyer, licensed to practice law in the State of California. You can reach me by phone at (310) 286-2000.
In this case, the United States Ninth Circuit Court of Appeals held: A corporation whose sole shareholder is a custodial Roth Individual Retirement Account (Roth IRA) is ineligible to make a Subpchapter "S" Election ...