--- title: Machen McChesney Blog | Business Advisory (19) description: Business Advisory | (19) --- [Family of Services](http://machenmcchesney.com/about-us/family-of-companies/)  |  [CPA & Business Advisory](http://machenmcchesney.com)  |  [Payroll, HR & Benefits](http://focuspaysolutions.com/)  |  [Wealth Management](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) Auburn-Opelika (334) 887-7022 | Montgomery (334) 244-8900 [![mm-re-cobrand-fd-blues](https://info.machen.cpa/hs-fs/hubfs/mm-re-cobrand-fd-blues.png?width=279&height=100&name=mm-re-cobrand-fd-blues.png)](http://machenmcchesney.com) Search this site on Google Search Google Search this site on Google Search Google - [Client Portal](https://machenmcchesney.sharefile.com/Authentication/Login) - [1040 Electronic Organizer](https://www.my1040data.com/account/login/HT7902990) - [LinkedIn](https://www.linkedin.com/company/675439?trk=tyah&trkInfo=idx%3A1-1-1%2CtarId%3A1424436970395%2Ctas%3Amachen+mcchesney) - [Facebook](https://www.facebook.com/machenmcchesney) - [Google](https://plus.google.com/101356546927388458481) - [Twitter](https://twitter.com/machenmcchesney) - About Us - [Welcome](http://machenmcchesney.com/about-us/welcome/) - [Affiliations and Associations](http://machenmcchesney.com/about-us/affiliations-and-associations/) - [Community Events](http://machenmcchesney.com/about-us/community-events/) - [Family of Companies](http://machenmcchesney.com/about-us/family-of-companies/) - [History](http://machenmcchesney.com/about-us/firm-profile-history/) - [Mission and Values](http://machenmcchesney.com/about-us/mission-and-values/) - [Team Directory](http://machenmcchesney.com/about-us/team-directory/) - Services - [Accounting & Outsourcing](http://machenmcchesney.com/services/accounting-outsourcing/) - [Audit and Assurance Services](http://machenmcchesney.com/services/audit-assurance/) - [Business Advisory Services](http://machenmcchesney.com/services/business-advisory/) - [Business Valuation Services](http://machenmcchesney.com/services/business-valuation-services/) - [Family Office Services](http://machenmcchesney.com/services/family-care/) - [Financial Planning & Wealth Mangement Services](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) - [Individual Services](http://machenmcchesney.com/services/individuals/) - [Taxation](http://machenmcchesney.com/services/taxation/) - Who We Serve - [Construction & Real Estate](http://machenmcchesney.com/industries/construction-real-estate/) - [Credit Unions](http://machenmcchesney.com/industries/credit-unions/) - [Government & Not-For-Profits](http://machenmcchesney.com/industries/governmental-not-for-profit/) - [Healthcare & Professional Services](http://machenmcchesney.com/industries/healthcare-and-professional-services/) - [Hospitality, Restaurant & Retail](http://machenmcchesney.com/industries/hospitality-restaurant-retail/) - [Manufacturing, Distribution & Automotive](http://machenmcchesney.com/industries/manufacturing-distribution-automotive/) - [Success Stories](http://machenmcchesney.com/success-stories) - Resources - [Blog](https://info.machenmcchesney.com/blog) - [E-Newsletter Archive](http://machenmcchesney.com/resources/e-newsletter-archive/) - [Financial Calculators](http://machenmcchesney.com/resources/financial-calculators/) - [Financial Terms Glossary](http://machenmcchesney.com/resources/financial-terms-glossary/) - [Helpful Articles](http://machenmcchesney.com/resources/newsletter/) - [Tax Calendar](http://machenmcchesney.com/resources/tax-calendar/) - [Tax Links](http://machenmcchesney.com/resources/tax-links/) - [Track Your Refund](http://machenmcchesney.com/resources/track-your-refund/) - [Sign Up for Our E-Newsletter](http://machenmcchesney.com/resources/e-newsletter/) - [Subscribe to Our Blog](http://machenmcchesney.com/resources/subscribe-to-the-machen-mcchesney-blog/) - News & Events - [Press Releases](http://machenmcchesney.com/news-events/press-releases/) - [Upcoming Events](http://machenmcchesney.com/news-events/upcoming-events/) - Careers - [Our Culture](http://machenmcchesney.com/careers/culture/) - [Benefits](http://machenmcchesney.com/careers/benefits/) - [Our Stories](http://machenmcchesney.com/careers/our-stories/) - [Current Openings](http://machenmcchesney.com/careers/current-openings-send-resume/) - [Accounting Internship Opportunities](http://machenmcchesney.com/careers/students/) - Contact Us - [Auburn-Opelika Office](http://machenmcchesney.com/contact-us/contact-us-auburn-office/) - [Montgomery Office](http://machenmcchesney.com/contact-us/contact-us-montgomery-office/) # Returning Value Blog ## [5 Ways to Withdraw Cash from Your Corporation While Avoiding Dividend Treatment](https://info.machen.cpa/blog/5-ways-to-withdraw-cash-from-your-corporation-while-avoiding-dividend-treatment) ![](https://info.machen.cpa/hubfs/Lesley%20Price%202025%20update.jpg) Posted by [Lesley L. Price, CPA](https://info.machen.cpa/blog/author/lesley-l-price-cpa) on Sep 17, 2019 [![](https://info.machen.cpa/hubfs/iStock-624511076-1.png)](https://info.machen.cpa/blog/5-ways-to-withdraw-cash-from-your-corporation-while-avoiding-dividend-treatment) Do you want to withdraw cash from your closely held corporation at a low tax cost? The easiest way is to distribute cash as a dividend. However, a dividend distribution isn’t tax-efficient, since it’s taxable to you to the extent of your corporation’s “earnings and profits.” But it’s not deductible by the corporation. [Full Story](https://info.machen.cpa/blog/5-ways-to-withdraw-cash-from-your-corporation-while-avoiding-dividend-treatment) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Budgeting Is Key to a Successful Start-Up](https://info.machen.cpa/blog/budgeting-is-key-to-a-successful-start-up) ![](https://info.machen.cpa/hubfs/Nick%20Wheeler%202025%20update.jpg) Posted by [Nick Wheeler, CPA](https://info.machen.cpa/blog/author/nick-wheeler-cpa) on Sep 16, 2019 [![](https://info.machen.cpa/hubfs/iStock-1138122383-1.png)](https://info.machen.cpa/blog/budgeting-is-key-to-a-successful-start-up) More than half of recent college graduates plan to start a business someday, according to the results of a survey published in August by the American Institute of Certified Public Accountants (AICPA). Unfortunately, the AICPA estimates that only half of new businesses survive the five-year mark, and only about one in three reaches the 10-year mark. [Full Story](https://info.machen.cpa/blog/budgeting-is-key-to-a-successful-start-up) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Trying to Sell Your Business?](https://info.machen.cpa/blog/trying-to-sell-your-business) ![](https://info.machen.cpa/hubfs/Mike%20Machen%202025%20Update.jpg) Posted by [Michael D. Machen, CPA, CVA](https://info.machen.cpa/blog/author/michael-d-machen-cpa-cva) on Aug 27, 2019 [![](https://info.machen.cpa/hubfs/Selling%20a%20business%20infographic%203.jpg)](https://info.machen.cpa/blog/trying-to-sell-your-business) If you are considering selling your business, you may want to read this first, before you try. [Full Story](https://info.machen.cpa/blog/trying-to-sell-your-business) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [M&A Transactions: Avoid Surprises from the IRS](https://info.machen.cpa/blog/ma-transactions-avoid-surprises-from-the-irs) ![](https://info.machen.cpa/hubfs/Mike%20Machen%202025%20Update.jpg) Posted by [Michael D. Machen, CPA, CVA](https://info.machen.cpa/blog/author/michael-d-machen-cpa-cva) on Jul 09, 2019 [![](https://info.machen.cpa/hubfs/iStock-614115518-1.png)](https://info.machen.cpa/blog/ma-transactions-avoid-surprises-from-the-irs) If you’re considering buying or selling a business — or you’re in the process of a merger or acquisition — it’s important that both parties report the transaction to the IRS in the same way. Otherwise, you may increase your chances of being audited. [Full Story](https://info.machen.cpa/blog/ma-transactions-avoid-surprises-from-the-irs) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Which Entity is Most Suitable for Your New or Existing Business?](https://info.machen.cpa/blog/which-entity-is-most-suitable-for-your-new-or-existing-business) ![](https://info.machen.cpa/hubfs/Lesley%20Price%202025%20update.jpg) Posted by [Lesley L. Price, CPA](https://info.machen.cpa/blog/author/lesley-l-price-cpa) on Jun 25, 2019 [![](https://info.machen.cpa/hubfs/iStock-504545525-1.png)](https://info.machen.cpa/blog/which-entity-is-most-suitable-for-your-new-or-existing-business) The Tax Cuts and Jobs Act (TCJA) has changed the landscape for business taxpayers. That’s because the law introduced a flat 21% federal income tax rate for C corporations. Under prior law, profitable C corporations paid up to 35%. [Full Story](https://info.machen.cpa/blog/which-entity-is-most-suitable-for-your-new-or-existing-business) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Measuring "Fair Value" for Financial Reporting Purposes](https://info.machen.cpa/blog/measuring-fair-value-for-financial-reporting-purposes) ![](https://info.machen.cpa/hubfs/Mike%20Machen%202025%20Update.jpg) Posted by [Michael D. Machen, CPA, CVA](https://info.machen.cpa/blog/author/michael-d-machen-cpa-cva) on Jun 11, 2019 [![](https://info.machen.cpa/hubfs/iStock-1151359631-1.png)](https://info.machen.cpa/blog/measuring-fair-value-for-financial-reporting-purposes) The standard for valuing certain assets and liabilities under U.S. Generally Accepted Accounting Principles (GAAP) is “fair value.” This differs from other valuation standards that may apply when valuing a security or business interest in a litigation or mergers and acquisitions (M&A) setting. [Full Story](https://info.machen.cpa/blog/measuring-fair-value-for-financial-reporting-purposes) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Consider a Roth 401(k) Plan - and Make Sure Employees Use It](https://info.machen.cpa/blog/consider-a-roth-401k-plan-and-make-sure-employees-use-it) ![](https://info.machen.cpa/hubfs/Marty%20Williams%202025%20update.jpg) Posted by [Marty Williams, CPA](https://info.machen.cpa/blog/author/marty-williams-cpa) on May 13, 2019 [![](https://info.machen.cpa/hubfs/iStock-663932690-1.png)](https://info.machen.cpa/blog/consider-a-roth-401k-plan-and-make-sure-employees-use-it) Roth 401(k) accounts have been around for 13 years now. Studies show that more employers are offering them each year. A recent study by the Plan Sponsor Council of America (PSCA) found that Roth 401(k)s are now available at 70% of employer plans, up from 55.6% of plans in 2016. [Full Story](https://info.machen.cpa/blog/consider-a-roth-401k-plan-and-make-sure-employees-use-it) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Put a QOE Report to Work for You](https://info.machen.cpa/blog/pu-a-qoe-report-to-work-for-you) ![](https://info.machen.cpa/hubfs/Mike%20Machen%202025%20Update.jpg) Posted by [Michael D. Machen, CPA, CVA](https://info.machen.cpa/blog/author/michael-d-machen-cpa-cva) on May 02, 2019 [![](https://info.machen.cpa/hubfs/iStock-695603474-1-1.png)](https://info.machen.cpa/blog/pu-a-qoe-report-to-work-for-you) An independent quality of earnings (QOE) report can be a valuable tool in mergers and acquisitions. It’s important for both buyers and sellers to look beyond the quantitative information provided by the selling company’s financial statements. [Full Story](https://info.machen.cpa/blog/pu-a-qoe-report-to-work-for-you) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Understanding How Taxes Factor into an M&A Transaction](https://info.machen.cpa/blog/understanding-how-taxes-factor-into-an-ma-transaction) ![](https://info.machen.cpa/hubfs/Mike%20Machen%202025%20Update.jpg) Posted by [Michael D. Machen, CPA, CVA](https://info.machen.cpa/blog/author/michael-d-machen-cpa-cva) on Apr 02, 2019 [![](https://info.machen.cpa/hubfs/iStock-932211640-1.png)](https://info.machen.cpa/blog/understanding-how-taxes-factor-into-an-ma-transaction) Merger and acquisition activity has been brisk in recent years. If your business is considering merging with or acquiring another business, it’s important to understand how the transaction will be taxed under current law. [Full Story](https://info.machen.cpa/blog/understanding-how-taxes-factor-into-an-ma-transaction) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [M&A Due Diligence: Don't Accept Financial Statements At Face Value](https://info.machen.cpa/blog/ma-due-diligence-dont-accept-financial-statements-at-face-value) ![](https://info.machen.cpa/hubfs/Mike%20Machen%202025%20Update.jpg) Posted by [Michael D. Machen, CPA, CVA](https://info.machen.cpa/blog/author/michael-d-machen-cpa-cva) on Jan 21, 2019 [![](https://info.machen.cpa/hubfs/iStock-876353660-1.png)](https://info.machen.cpa/blog/ma-due-diligence-dont-accept-financial-statements-at-face-value) The M&A market was hot last year, and that momentum is expected to continue in 2019. Before acquiring another business, however, it’s important to do your homework. Conducting comprehensive due diligence can be a daunting task, especially if you’ve never negotiated a deal before. So, consider seeking input from an experienced accounting professional. [Full Story](https://info.machen.cpa/blog/ma-due-diligence-dont-accept-financial-statements-at-face-value) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) [Previous](https://info.machen.cpa/blog/topic/business-advisory/page/18) [Next](https://info.machen.cpa/blog/topic/business-advisory/page/20) Search this site on Google Search Google ### Recent Posts ### Subscribe to Blog ### Posts by Category - [Business Tax (356)](https://info.machen.cpa/blog/topic/business-tax) - [Business Advisory (239)](https://info.machen.cpa/blog/topic/business-advisory) - [Payroll, HR & Benefits (124)](https://info.machen.cpa/blog/topic/payroll-hr-benefits) - [Audit & Assurance (113)](https://info.machen.cpa/blog/topic/audit-assurance) - [Accounting & Outsourcing (81)](https://info.machen.cpa/blog/topic/accounting-outsourcing) - [Individual Tax (75)](https://info.machen.cpa/blog/topic/individual-tax) - [Tax Planning (33)](https://info.machen.cpa/blog/topic/tax-planning) - [Tax Updates (25)](https://info.machen.cpa/blog/topic/tax-updates) - [Retirement & Wealth Management Planning (18)](https://info.machen.cpa/blog/topic/retirement-wealth-management-planning) - [Taxation (15)](https://info.machen.cpa/blog/topic/taxation) - [Alerts (13)](https://info.machen.cpa/blog/topic/alerts) - [Business Valuation (11)](https://info.machen.cpa/blog/topic/business-valuation) - [News & Events (11)](https://info.machen.cpa/blog/topic/news-events) - [Tax News (11)](https://info.machen.cpa/blog/topic/tax-news) - [Individual Tax Planning (10)](https://info.machen.cpa/blog/topic/individual-tax-planning) - [Not For Profit (10)](https://info.machen.cpa/blog/topic/not-for-profit) - [Retirement Planning (9)](https://info.machen.cpa/blog/topic/retirement-planning) - [Estate Planning (8)](https://info.machen.cpa/blog/topic/estate-planning) - [Manufacturing Industry Insights (7)](https://info.machen.cpa/blog/topic/manufacturing-industry-insights) - [Individuals (1)](https://info.machen.cpa/blog/topic/individuals) - [Insider (1)](https://info.machen.cpa/blog/topic/insider) - [Professional Standard News (1)](https://info.machen.cpa/blog/topic/professional-standard-news) see all [![Returning\_Value](https://info.machen.cpa/hs-fs/file-2504250850-jpg/Machen-Blog-Image/Returning_Value.jpg)](http://machenmcchesney.com/about-us/mission-and-values/) - [![AICPA](https://machenmcchesney.com/img/logos/aicpa.jpg)](https://www.aicpa-cima.com/) - [![NACVA](https://machenmcchesney.com/img/logos/nacva.jpg)](http://www.nacva.com/) - ![2026 INSIDE Public Accounting Top 400](https://machenmcchesney.com/img/2026-ipa-top-400.jpg) - ![2026 Best of Auburn-Opelika](https://machenmcchesney.com/img/2026-best-of-auburn-opelika.jpg) - [![2025 Best of OA](https://machenmcchesney.com/img/2025-best-of-oa.jpg)](https://oanow.com/exclusive/readerschoice/ballot-2025/) - ![2026 Best of OA Winner](https://machenmcchesney.com/img/2026-best-of-oa-winner.jpg) - [![2025 Accounting Today Regional Leaders](https://machenmcchesney.com/img/2025-accounting-today-regional-leaders.jpg)](https://www.accountingtoday.com/) - [![ClearlyRated Best of Accounting](https://machenmcchesney.com/img/2024-best-of-accounting.jpg)](https://www.clearlyrated.com/accounting) - [![ClearlyRated Best of Accounting Employee](https://machenmcchesney.com/img/2024-best-of-accounting-employee.jpg)](https://www.clearlyrated.com/accounting) 1820 East University Drive, Auburn, AL 36830 | Tel: (334) 887-7022 | Fax: (334) 887-7221 1761 Taliaferro Trail, Montgomery, AL 36117 | Tel: (334) 244-8900 | Fax: (334) 364-0927 † This is not a CPA firm. \* Assurance, attest, and audit services provided by Frazier & Deeter, LLC. “Frazier & Deeter” is the brand name under which Frazier & Deeter, LLC\* and Frazier & Deeter Advisory, LLC† and its subsidiary entities provide professional services. 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