University of Miami Entertainment & Sports Law Review


John Connors


After reviewing the various strategies that the Internal Revenue Service employs to attack those Personal Service Corporations which it perceives as a tax subterfuge, the author details the changes brought by the Tax Reform Act of 1984 and especially the Tax Equity and Fiscal Responsibility Act of 1982. Analyses cover new section 269A as well as the various provisions which have generally eliminated the disparity between corporate and non-corporate retirement plans. The article concludes by exploring the continuing role of self-incorporation primarily in the area of family planning.