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SCorporations, 11minute expert from Tax Power Hour webinar from late 2017

Timestamps:
0:44 Advantages of Electing as an SCorporation
1:03 Purpose of the Schedule K1 Source Document
2:40 Taxation Differences Between SCorporations VS Partnerships and Sole Proprietorships
3:39 Why OwnerEmployees Must Pay Reasonable Compensation
5:20 Example of Compensation Taxation VS Distribution Taxation
9:37 Distributions Above Basis