>>With the new dividend tax cut, an S-corp can pay almost all its profits in dividends and avoid tax altogether.<<
Give me a break. Now you are grasping for straws. IN a S-corp "all" profits are passed through to the shareholders. One may think of it has a dividend but technically it's not as if you keep those profits in the corp they have already been allocated and taxed and are part of your estate whether a dividend has been declared or not.