![concept-piece-download-70033-maximizing-retained-earnings-c-corps](https://cdn.ashbrokerage.com/uploads/_960x600_crop_center-center_none/concept-piece-download-70033-maximizing-retained-earnings-c-corps.png)
When corporate tax rates are lower than individual income tax rates, owners seek to retain capital in their businesses. Many keep a large part of their working capital in conservative, liquid assets but should consider maximum funding corporate-owned cash value life insurance.