@article {Gordon27, author = {Robert N. Gordon}, title = {A {\textquotedblleft}New{\textquotedblright} Asset Location: The Family Corporation}, volume = {21}, number = {1}, pages = {27--29}, year = {2018}, doi = {10.3905/jwm.2018.21.1.027}, publisher = {Institutional Investor Journals Umbrella}, abstract = {Recent tax legislation has opened up a new avenue for analysis when deciding where an asset may best be held to be most tax efficient: the tax-paying C type corporation. The new law lowered the tax on these entities to 21\% from 35\%. With the corporate rate now considerably below the individual rate, families need to consider what assets, if any, would be better held in a C corp.TOPICS: Wealth management, legal/regulatory/public policy}, issn = {1534-7524}, URL = {https://jwm.pm-research.com/content/21/1/27}, eprint = {https://jwm.pm-research.com/content/21/1/27.full.pdf}, journal = {The Journal of Wealth Management} }