One of the main concerns of a shareholder in a professional corporation that is dissolving is to protect his interest in the corporation's qualified deferred compensation plan. By use of a case study, Mr. Lee analyzes several methods available for a shareholder to preserve his interest. He also presents a possible solution to other problems arising in connection with the professional corporation's dissolution, such as splitting up the practice (and its accounts receivable) and the status of liquidating distributions if the professionals reincorporate separately.
45 The Journal of Taxation 14-19 (1976)
Lee, John W., "How to Salvage Tax Benefits When a Professional Corporation Disbands" (1976). Faculty Publications. 1380.