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Kirk is establishing a business in 2013 which could have potential environmental liability problems.Therefore,he is trying to decide between the C corporation form and the S corporation form.He projects that the business will generate losses of approximately $100,000 each year for the first 3 years and then will generate profits of at least $200,000 each year thereafter.All profits will be reinvested in the growth of the business.Kirk projects he will be in the 35% bracket in 2013 and thereafter.Advise Kirk on which tax form he should select.
Offshoring
Moving operations from the country where a company is headquartered to a country where pay rates are lower but the necessary skills are available.
Psychological Contract
The unwritten set of expectations between an employer and employee regarding mutual obligations.
Job Security
The likelihood of an individual to retain their job without the risk of becoming unemployed.
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