Mergers & Acquisitions

Resources: Glossary

Don’t be confused or intimidated by any terms or abbreviations in the M&A world. You’ll find answers here.

S Corporation


Short for “Subchapter S Corporation”. A state-incorporated business that elects special tax treatment.

See Also

C Corporation, entity.


An S Corporation does not pay income taxes. Instead, its owners pay income taxes on their proportion of the corporation’s profits allocated to them on their K-1 tax form (IRS Form 1065) for each fiscal year. S Corporation earnings are taxed only one time because earnings pass through to the investors.