Structure Follows Substance: A Decision Framework for Entity, Ownership, and Governance

di Lauren Twitchell (Autore)

Zero Fluff Books, 2026

"Elect S-corp status and save on self-employment tax" is the internet's favorite one-liner about entity structure. It isn't false — it's radically incomplete, and the incompleteness is where businesses get hurt. Structure Follows Substance is Book 3 in the Zero Fluff Business Foundations Series, written for business owners between $2M and $5M facing a decision that revenue growth alone can't answer: does the entity structure that got you here still fit the business you're actually running? This book walks through sole proprietorships, S corporations, partnerships, and C corporations — not as a menu of tax-savings tricks, but as distinct governance, compensation, and administrative commitments, each with its own eligibility rules, recordkeeping burden, and failure points. You'll learn how owner compensation works differently across structures, why basis and capital records matter long before a sale or distribution forces the question, what it actually costs to change structure, and when staying simple is still the right answer. Written by Lauren Twitchell, EA — a former IRS Revenue Agent selected for the Special Enforcement Program — this is the entity-structure conversation stripped of the shortcut version: substance first, structure second.

• Autore: Lauren Twitchell
• Anno edizione: 2026
• Editore: Zero Fluff Books
• Formato: EPUB2 con DRMFREE
• Lingua: Inglese
• Compatibilità: Tutti i dispositivi (eccetto Kindle)
• Layout: Reflowable
• EAN: 9798235038745