[muerdeme]

The benefit of S-corps is to pass through taxation to the owner's personal tax return in order to avoid double taxation. There is no added benefit with lower corporate taxes because they are effectively 0% at the corporate level.

[elsewhen]

whether the corporate rate will also apply to pass-through entities is still an open question. most news articles about this topic just ignore this very important detail. the more tax-oriented sources however discuss the vagueness openly:

- http://www.cbpp.org/research/federal-tax/will-new-trump-tax-... - http://www.cnbc.com/2016/11/22/trump-could-gain-the-most-fro... - https://taxfoundation.org/details-analysis-donald-trump-tax-...