An Interest Charge Domestic International Sales Corporation, or IC-DISC, provides a permanent tax savings opportunity for qualifying U.S. exporters. An IC-DISC is not a tax shelter. It’s an incentive specifically provided by the tax code that allows U.S. exporters to increase their ability to compete globally by reducing U.S. tax liabilities. It is a paper entity designed solely for the purpose of realizing export tax savings.


Benefits of an IC-DISC

  • Creates permanent tax savings on the export sales commission
  • Increases liquidity for shareholders or businesses
  • Supplies ongoing financing to reduce cost of capital
  • Creates a tax-advantaged vehicle for succession or estate planning
  • Eliminates double taxation for C-Corporations and defers taxes

How McGuire Sponsel Can Help

McGuire Sponsel’s approach is designed to minimize the filing and maintenance burdens for our clients while maximizing commissions and tax savings. We evaluate all commission alternatives on an annual basis, including performing a detailed transaction-by-transaction analysis. Choosing the optimal methodology and performing a detailed annual analysis will ensure maximum savings.

What Makes a Great Prospect?

– Manufacturer or distributor of qualified export property

– Export sales revenue in excess of $2.5 million

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  • Case Study
  • Webinar
  • White Papers
Case Study

Automotive Component Part Manufacturer Case Study

McGuire Sponsel identified an opportunity for a Kentucky-based company that machines automotive and heavy truck parts. The LLC had approximately $5.5 million in annual revenue, including about $2.6 million in international sales.


IC-DISC Planning for 2018

This webinar will discuss the basis of an IC-DISC, what qualifies as an IC-DISC export, and what to focus on in order to maximize the IC-DISC in the current environment. Upon completion of this webinar, participants will be able to:
-Discuss IC-DISC basics
-Understand the IC-DISC qualifications of a true export
-Address areas to maximize the IC-DISC benefit

White Papers

Roth IRA planning and your IC-DISC

In December 2018, the Court of Appeals for the Second Circuit ruled in favor of the Taxpayer, approving a Roth IRA structure that would enable Roths to accumulate several million dollars in just a few years. Now that the Second Circuit has approved this structure, the strategy to use you IC-DISC as a means of funding of your Roth IRA without limitation looks more secure than ever.


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