Strategic Cost-Saving Opportunities Volume II | Page 5

Who’s Eligible to Use
an IC-DISC?

Ongoing Requirements for
an IC-DISC

Closely held, profitable businesses, including partnerships,
S corporations and C corporations, that sell export
property may be able to use an IC-DISC. For this purpose,
“export property” is defined as property that is:

The IC-DISC must continue to satisfy a number of
requirements. At least 95 percen