I actually know of two small businesses that went from low 60’s to 45. And that 45 is a hard cap. They aren’t taking any chances that they will get hit by accidently going over 50 even for a day.
They did he math and felt that anything above 50 would cost them more than they would make in profit.
Yes hedging his bets with 45 and not 49. To AnnieOkie, I am not sure of the dynamics of a family biz that is let’s say 49 X 2 with a subdivision wall to seperate. My guess it can’t be the same payroll, & tax i.d. number, but can they be under one LLC or holding company? Not an attorney or CPA, however they might have the answer....