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Business Lenders: What difference does an S make?

Our latest tutorial is up:
Analysis Basics 3): Types of Entities

An S makes the difference between a C Corp and an S Corp. An 1120 and an 1120S.

  • Do you understand the alphabet soup of tax returns and entities?
  • Do you understand why your borrower chose one over the other?
  • What is the difference in risk exposure of the owner?
  • Which is the riskiest combination of ownership % and risk?

Check out the new tutorial at our Lender’s Online Library.

About the Author
Linda Keith CPA is an expert in credit risk readiness and credit analysis. She trains banks and credit unions throughout the United States, both in-house and in open-enrollment sessions, on Tax Return and Financial Statement Analysis. She is in the trenches with lenders, analysts and underwriters helping them say "yes" to good loans. Creator of the Tax Return Analysis Virtual Classroom at, she speaks at banking associations on risk management, lending and director finance topics.