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Planning a future capital raise in Massachusetts?


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Understanding potential tax-saving strategies is crucial. One such strategy is the Massachusetts Security Corporation (MA Security Corp).


Benefits of a Massachusetts Security Corporation


After successfully raising funds, the focus shifts to capital preservation and liquidity management, ensuring that funds are available to sustain operations according to projected timelines. Rather than solely chasing high-interest investment vehicles, prioritizing liquidity aligned with your financial runway becomes paramount. Consider structuring investments with maturities that match or precede your forecasted cash needs, which can fluctuate significantly in dynamic sectors like biotech, software, and cleantech.


An effective tax strategy for Massachusetts-based firms is the Massachusetts Security Corporation. For instance, with a hypothetical equity raise of $10 million, utilizing this vehicle could lead to substantial tax savings. Without the MA Security Corp., companies would typically pay an excise tax of 0.26% on net worth, amounting to approximately $26,000. In contrast, opting for the MA Security Corp. allows firms to avoid the net worth excise tax, reducing their tax liability to a minimum of $456—a potential savings of about $25,000.


Considerations


While the tax benefits are compelling, several factors warrant careful consideration:


  1. Cost of Establishment: Establishing an MA Security Corp. can involve expenses of up to $10,000. For smaller capital raises, the cost-benefit analysis may not justify its implementation.

  2. Restrictions on Funds: Funds within an MA Security Corp. are subject to certain restrictions. It operates as a separate legal entity, not a conventional bank account, which affects the movement and usage of funds.

  3. Accounting Implications: Managing an MA Security Corp. entails maintaining separate financial statements (balance sheet and P&L), which adds complexity to accounting processes.


The Massachusetts Security Corporation presents a viable option for Massachusetts-based firms aiming to optimize their tax efficiency post-capital raise. By deferring state excise taxes, companies can allocate more resources toward growth and innovation. However, the decision to establish an MA Security Corp. should be informed by the scale of your capital raise and a clear assessment of associated costs and operational implications.


Navigating tax strategies can be intricate, and it is advisable to consult with a financial advisor or tax expert to tailor solutions to your specific business needs. With careful planning and consideration, leveraging tax-saving opportunities like the MA Security Corp. can contribute significantly to your company's financial health and long-term sustainability.


Leveraging outsourced, fractional CFOs can be a strategic move for startups. Tap into senior industry experts without the investment in full-time staff.


If you want to discuss how Charles River CFO can work with your firm to provide financial stability and growth, please call us at (781) 431-0420 x1 or email us.


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