Show Title: Green Lights: The Physician's Tax Show

Episode Title: Corporate Fringe Benefits: C-Corp Arbitrage, Disability Hacks & Dual-Entity Structures

Presented by: Physician Tax Solutions

Overview

Building on our strategies for above-the-line health premiums (Episode 8) and actual vehicle acceleration (Episode 7), Episode 9 steps into advanced entity planning: Corporate Fringe Benefits & C-Corp Arbitrage.

Key Takeaways & Statutory Framework

• The S-Corp Limitation (IRC § 1372): S-Corp owners owning 2% of shares are treated as partners for fringe benefit purposes.
• C-Corp Fringe Suite: C-Corporations pay a flat 21% federal rate and can provide 100% tax-free statutory em ...