My point was that often the people who would want to take advantage of that situation to re-distribute income from their corporation to themselves would be in the 39.6% tax bracket, which is what, 3.6% higher than the normal corporate rate.
If memory serves, S-corp (not C-corp, just S-corp) dividends paid out were tax free and then were taxed at the individuals tax rate. With the new dividend tax cut, an S-corp can pay almost all its profits in dividends and avoid tax altogether. This is JMHO so please consult your tax advisor and/or CPA.
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