Assertion: close corporation's shareholder | /r/CapableOf | earn more than $400,000
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Source sentences:
text: If the leftover amount (roughly $600,000) is distributed to shareholders as a dividend, that $600,000 is subject to another tax that'll run at least $90,000 and may, if the shareholders earn more than $400,000 (or more than $450,000 if married and filing joint returns) be about $235,000.