Acorn Corporation is a very profitable closely held corporation that is owned solely by Helen, age 55, who plans to retire in 10 years. Management continuity is a problem because neither the existing employees nor Helen’s children are interested in or capable of managing the company. Acorn has never paid a dividend and does not intend to do so in the future because dividends are not deductible by the corporation and would be taxable to the shareholders. Helen does not wish to expand the business and plans to have the corporation reinvest its earnings in securities. What tax issues should Helen consider in the short run? In the long run?