Recently, a TAG member expressed the concern that if Visual Effects were unionized, he would no longer be allowed to utilize his sub-chapter S Corp. Or a loan-out.
That's simply not the case.
As a studio business affairs for attorney for thirty years, I drafted hundreds of contracts for Directors, Writers, Actors, Producers, Directors of Photography, Production Designers and other IATSE represented employees which allowed those individuals to be paid, by the Studio, through their corporation.
The principal benefit is to allow the individual to set up their own pension plan and contribute tax-deductible money to it. The good news is that the money earned is not taxed until withdrawn from the pension account. The bad news is that you can't touch the money (without penalty) until you're 59 1/2. Another benefit is the ability to deduct "business expenses" more easily. That new HD tv-set, your cable bill, travel and entertainment, may be easier to deduct.
But, there's nothing in any union contract which limits your use of the corporation.
Okay, what's your next excuse for not joining???