S corporations are not taxed directly; rather, taxation is passed through to shareholders. However, to the extent an ESOP owns an S corporation, its share of corporate profits are not taxable for federal, and often state, income tax purposes. (The ESOP trust itself is the shareholder, not the employees in the plan.) Thus, an S corporation 100% owned by an ESOP pays no federal (and often no state) income tax. S corporation ESOPs do not have all the same benefits as C ESOPs; most notably, sellers to an S ESOP cannot defer capital gains taxes on the sale, and corporate ESOP contribution limits can be somewhat lower. There are also special rules to prevent S corporation ESOPs from being used primarily to benefit a small number of people. Nonetheless, S corporation ESOPs can be a tremendous competitive advantage and are expanding at a rapid rate. This Webinar covers the issues you need to know about S corporation ESOPs.
S Corporation은 미국 국세법 S chapter에 적용되는 기업으로
법인세가 없고, 주식분산을 50명(현재는 75명 미만)으로 구성된 주주들에게 분산되어 있음
배당소득 등 기업이익 발생이 완전히 주주의 몫으로 돌아가는 특징을 보여, 과세는 이중과세가 될 가능성이 있어서 법인세는 면제됨.
- 즉 배당소득에만 과세됨
- 우리사주제도 활성화 정책으로 활용됨.
- 대부분의 미국식 개인회사에서 많이 적용
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