Entity Selection Part II: Payroll Taxes in the Era of Soroban Capital Partners and Sirius Solutions

Entity Selection Part II: Payroll Taxes in the Era of Soroban Capital Partners and Sirius Solutions

June 22, 2026 · 24 min · Season 1 · Episode 55

About this episode

In this episode, Matt Foreman discusses S Corps, the GP/LP structure, and recent legal decisions affecting payroll taxes.

In episode 55 of How Tax Works, Matt Foreman discusses S Corps (again), the viability of the GP/LP structure, the Fifth Circuit’s decision in Sirius Solutions, and the future of section 1402(a)(13) of the Internal Revenue Code. How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Blue...

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