A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Página xiv
... Applying Attribution Rules ( 7 ) Waiver of Family Attribution ( 8 ) Avoiding Estate - Beneficiary and Trust - Beneficiary Attribution . ( 9 ) Partitioning Community Property Stock Followed by Redemption of One Spouse's Separate ŵ 29 22 ...
... Applying Attribution Rules ( 7 ) Waiver of Family Attribution ( 8 ) Avoiding Estate - Beneficiary and Trust - Beneficiary Attribution . ( 9 ) Partitioning Community Property Stock Followed by Redemption of One Spouse's Separate ŵ 29 22 ...
Página xvii
... Application 149 Chapter 7 Funding $ 7.01 ( c ) Summary of Planning Considerations For Buy - Sell Value To Set Estate Tax Value 153 Significance ( a ) Importance to Selling Stockholder 157 157 157 ( b ) Importance to Buying Stockholders ...
... Application 149 Chapter 7 Funding $ 7.01 ( c ) Summary of Planning Considerations For Buy - Sell Value To Set Estate Tax Value 153 Significance ( a ) Importance to Selling Stockholder 157 157 157 ( b ) Importance to Buying Stockholders ...
Página xix
... on Installment Method 207 ( f ) Disposition of Installment Obligations 207 Distribution of Appreciated Corporate Assets or Other Corporate Properties 209 Chapter 9 Application of Section 83 to Stock Acquired Subject CONTENTS xix.
... on Installment Method 207 ( f ) Disposition of Installment Obligations 207 Distribution of Appreciated Corporate Assets or Other Corporate Properties 209 Chapter 9 Application of Section 83 to Stock Acquired Subject CONTENTS xix.
Página xx
... Application of Section 83 213 ( f ) Timing of Recognition of Income 214 ( 1 ) Fair Market Value of Stock 214 ( 2 ) Transferability 215 ( 3 ) Substantial Risk of Forfeiture Requirement 215 ( g ) Recognition of Income When Stock Is ...
... Application of Section 83 213 ( f ) Timing of Recognition of Income 214 ( 1 ) Fair Market Value of Stock 214 ( 2 ) Transferability 215 ( 3 ) Substantial Risk of Forfeiture Requirement 215 ( g ) Recognition of Income When Stock Is ...
Página 11
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Índice
Chapter | 1 |
BusinessWhat Tools Are in the Toolbox? | 7 |
2 | 9 |
2 | 17 |
c Builtin Valuation Savings Clause | 23 |
2 15 | 35 |
Planning Considerations for BuySell Agreements | 41 |
3 Prevents Hostile Third Party | 50 |
54 | 149 |
Funding | 157 |
to Implement BuyOut | 182 |
e Estate Tax Considerations | 191 |
77 | 194 |
Payment Method | 197 |
78 | 201 |
e Qualification for Deferred Reporting | 207 |
g Surplus and Solvency | 59 |
77 | 70 |
888 | 74 |
b Avoiding Dividend Treatment | 76 |
Cross Purchase Agreement | 90 |
e Termination of Employment | 101 |
k Pledges and Transfer Pursuant | 110 |
जै जै जै ळ्ळैy | 111 |
e Failure To Exercise Option May be Gift | 116 |
Determine Price | 127 |
5 | 129 |
88888 | 208 |
Application of Section 83 to Stock Acquired | 211 |
Partnership BuySell Provisions | 221 |
Special S Corporation BuySell Provisions | 227 |
Additional Techniques To Enhance | 233 |
Miscellaneous Planning Considerations | 245 |
Ethical Considerations In Estate | 255 |
Sample Provisions | 261 |
305 | |
Palavras e frases frequentes
ABA ALI ABA acquire ALI ABA ALI alternative minimum tax amount annuity annuity payments apply appraisal assets attribution rules basis beneficiary book value buy-out buy-sell agreement cash Comm'r corporate redemption corporation's court cross purchase agreement death decedent decedent's deductible determining disability distribution dividend earnings and profits employee entity ESOP estate tax purposes estate tax value fair market value family attribution formula price fund gift tax grantor trust GRAT holder income tax installment insurance proceeds limited liability company marital deduction ment obligation option owner paid partner partnership interest payable planning poration premiums purchase price qualify received redeemed shareholder remaining shareholders requirement retirement right or restriction selling shareholder shares split-dollar spouse stockholders substantial surviving shareholders T.C. Memo taxable term termination termination of employment testamentary tion transfer for value transferor Treas treated valuation Voting Stock waiver withdraw