Given a choice, would an S-Corp owner/employee rather take money out of his/her S-Corp as...

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Accounting

Given a choice, would an S-Corp owner/employee rather take money out of his/her S-Corp as salary or as distributions? Be specific in your answer and provide an explanation.

What is the tax accountant's role in preventing the kind of abuse the article discusses?

Do other entity forms (C-Corps, Partnerships, and sole proprietorships) suffer from the same incentive related to salary? Why or why not?

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