2014 Year-End Tax Planning for Businesses

The time to consider tax-saving opportunities for your business is before its tax year-end.
Some of these opportunities may apply regardless of whether your business is conducted
as a sole proprietorship, partnership, limited liability company, S corporation, or regular
corporation. Other opportunities may apply only to a particular type of business organization.
This Tax Letter is organized into sections discussing year-end, and year-round, tax-saving
opportunities for:

• All businesses
• Partnerships, limited liability companies, and S corporations
• Regular (C) corporations