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Loan-Out Corporations after Tax Reform and CA Supreme Court Decision in 'Dynamex'

The tax reform bill signed by President Trump at the end of 2017 has caused us to take a fresh look at many long-held assumptions about how to take into account income taxes in planning for the entertainment industry. At the same time, the California Supreme Court recently decided a case that has the potential to eviscerate loan-out corporations entirely. This article discusses loan-out corporations in light of these two important developments.

14 minute read July 01, 2018 at 12:07 AM
By
Robert M. Jason
Loan-Out Corporations after Tax Reform and CA Supreme Court Decision in 'Dynamex'

The tax reform bill signed by President Trump at the end of 2017 (the Tax Cut and Jobs Act) has caused us to take a fresh look at many long-held assumptions about how to take into account income taxes in planning for the entertainment industry.

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