Below is a link to an interest article from the WSJ that discusses a corporate structure to use S Corp profits to fund ESOPs. Obviously, the ESOP that wholly owns a profitable S Corp can provide a large funding opportunity for an owner's retirement. Planners need to watch the Austin v. Comm'r case development closely and pay attention Rev. Ruling 2004-4 to avoid potential challenges.
http://online.wsj.com/news/articles/SB10001424052702304419104579324851519855352?mg=reno64-wsj
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