hat
Pou egzanp, Cogs Inc, se fòme kòm yon sosyete S, fè $ 20 milyon dola nan revni nè ak se posede 51% pa Jack ak% 49 pa Tom. Sou retounen taks pèsonèl Jack la, li pral rapòte $ 10.2 milyon dola nan revni ak Tom pral rapòte $ 9.8 milyon dola. Si Jack (kòm pwopriyetè majorite a) deside pa distribye pwofi nan revni nèt, tou de Jack ak Tom ap toujou gen responsablite pou taks sou salè yo tankou si yo te yon distribisyon fèt nan fason sa a, menm si pa ni resevwa okenn distribisyon lajan kach. Sa a se yon egzanp nan yon antrepriz "boulon-jwe" ki ka itilize nan yon tantativ fòse soti yon patnè minorite yo.
eng
For example, Cogs Inc, is formed as an S corporation, makes $20 million in net income and is owned 51% by Jack and 49% by Tom. On Jack’s personal tax return, he will report $10.2 million in income and Tom will report $9.8 million. If Jack (as the majority owner) decides not to distribute the net income profit, both Jack and Tom will still be liable for taxes on the earnings as if a distribution was made in that manner, even though neither received any cash distribution. This is an example of a corporate “squeeze-play” that can be used in an attempt to force out a minority partner.