Understanding the 15% Corporate Tax Rate Proposal

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Former President Donald Trump has proposed lowering the federal corporate tax rate from 21% to 15%, aiming to enhance the U.S. economy’s global competitiveness. This move builds upon the success of the Tax Cuts and Jobs Act (TCJA) of 2017, which reduced the corporate tax rate from 35% to 21%. The proposed cut is designed […]

Why a Management Services Organization (MSO) Is Generally Not a Personal Service Corporation (PSC)

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Introduction When structuring a business, especially in industries involving professional services, understanding the tax classification of your entity is crucial. A common area of confusion is whether a Management Services Organization (MSO) qualifies as a Personal Service Corporation (PSC) under the Internal Revenue Code. Generally, an MSO is not considered a PSC; however, there are […]

The Rise of the MSO: What Accountants Need to Know About This Overlooked Structure

If you’re an accounting professional or advisor to privately held businesses, the Management Services Organization (MSO) strategy may feel unfamiliar. This is a common reaction, but there are clear reasons why the MSO has remained under the radar. Understanding these reasons will not only help you gain confidence in the structure but also equip you […]

How MSOs May Reduce Enterprise Audit Risk and Provide Tax Efficiency for Liquidity

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The Management Services Organization (MSO) is a well-established corporate structure that enhances operational efficiency, asset protection, and compliance. Unlike certain aggressive tax strategies flagged by the IRS, MSOs focus on legitimate business purposes and maintaining regulatory adherence. Properly implemented, MSOs not only avoid raising audit risks but may actively reduce them. This article explores the […]

Reduce Your IRS Audit Risk by Filing a Tax Extension

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Reduce Your IRS Audit Risk by Filing a Tax Extension Filing taxes can be a stressful time for privately held business owners, especially with the looming fear of an IRS audit. However, there’s a proven strategy to reduce your audit risk significantly: filing a tax extension. At Guardian Tax Consultants, we’ve researched this extensively, and […]

Moving Employees Between Entities Under Common Ownership: Tax Implications and Best Practices

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If you’re considering moving employees between entities under  common ownership—such as transitioning employees from an S corporation to a C corporation or implementing a Management Services Organization (MSO)—understanding the tax implications is crucial. Many businesses use this approach to streamline HR, payroll, and benefits administration. Thankfully, such transitions are generally **not taxable**, provided they meet […]

The Shocking Price of Doing Nothing: Over $10.5 Million Lost Without Tax Planning

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For business owners, the cost of inaction can be staggering. Meet a 58-year-old privately held business owner of a thriving technology services company with 22 employees. Like many business owners, he was unaware of the tremendous financial risk he had, as he was losing millions of dollars each year to inefficient tax structures. Over five […]

What Does it Mean to Partner with Guardian Tax Consultants (GTC)? 

Why Advisors Should Plug Into Our Platform:  Firm Growth: Grow your firm in ways not possible on your own. Attract High-Profile Clients: Gain entry to influential clients that enhance your firm’s success. Deepen Client Relationships: Strengthen and solidify your existing client relationships. Profitability for Your End Client: Deliver strategies that may increase profitability for your […]

Cash Flow and Privately Held Businesses

The video by Alex Jones from Guardian Tax Consultants explains why cash flow is critical for privately held businesses. He emphasizes that cash flow is essential for operations, growth, and sustaining enterprise value. Taxes are highlighted as both a liability and an opportunity to increase cash flow through proper planning. He walks through the business […]

The Massive Tax Increase Businesses May Face If QBID Expires in 2025

The Massive Tax Increase Businesses May Face If QBID Expires in 2025 The Qualified Business Income Deduction (QBID) allows businesses to deduct up to 20% of their qualified business income, significantly lowering their tax liability. If this deduction expires in 2025, businesses could face substantial tax increases—especially those with higher net incomes. The chart below […]

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