Corporations may enjoy certain tax advantages. Due to the complexities involved, you should consult an experienced CPA or tax attorney for details. The corporation can adopt a pension or profit-sharing plan for the benefit of the employees. If certain requirements are met, contributions of cash or other property by a corporation to such a plan will be deductible by the corporation for federal income tax purposes.
The corporation pays income tax on the profits that were not distributed to the shareholders as salary or in some other form deductible by the corporation for federal income tax purposes. The shareholders are required to pay a tax on dividends.
A trademark is a word, phrase, symbol or design, or combination of words, phrases, symbols or designs, which identifies and distinguishes the source of particular goods. By and large, a mark for goods appears on the product or its packaging. A “tm” on a product indicates unregistered trademark rights, and an “” indicates a registered trademark. It is unlawful to place an “” on a mark that does not have national registration.
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