C-corps can provide owner-employees fringe benefits pass-throughs can't — health, life, disability, education, meals.
C-corps offer fringe benefits to owner-employees on the same tax-free basis as regular employees, unlike S-corps and partnerships. Stack: (1) §106 group health, (2) §79 group term life up to $50K, (3) §105 medical reimbursement (self-insured), (4) §127 education, (5) §132 working condition & de minimis, (6) §132(f) transit/parking $315/mo, (7) §119 meals for convenience of employer, (8) §137 adoption assistance. For a solo C-corp owner-employee, worth $15–$40K/yr of pre-tax benefits.
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