A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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... Arrangement and Not a Testamentary Substitute 132 ( b ) Section 2703 ; General Rule : Ignore Certain Restrictions in Valuing Property 144 ( 1 ) Statutory Exceptions to General Rule 145 ( 2 ) Exception for Unrelated Parties 147 ( 3 ) ...
... Arrangement and Not a Testamentary Substitute 132 ( b ) Section 2703 ; General Rule : Ignore Certain Restrictions in Valuing Property 144 ( 1 ) Statutory Exceptions to General Rule 145 ( 2 ) Exception for Unrelated Parties 147 ( 3 ) ...
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... Arrangement 198 ( 3 ) Loan Agreement Restrictions 201 ( 4 ) Avoid Second Class of Stock for S Corporation 202 ( 5 ) Avoid Treatment of Note as 202 $ 8.04 Equity Interest in Corporation ( 6 ) Qualification for Waiver of Family ...
... Arrangement 198 ( 3 ) Loan Agreement Restrictions 201 ( 4 ) Avoid Second Class of Stock for S Corporation 202 ( 5 ) Avoid Treatment of Note as 202 $ 8.04 Equity Interest in Corporation ( 6 ) Qualification for Waiver of Family ...
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... Arrangement or Covenant Not To Compete To Allow Corporate Deduction 252 ( b ) Effect of Consulting Agreement Upon Waiver of Family Attribution Rules 253 $ 15.07 Consider Key - Man Insurance 254 Chapter 16 Ethical Considerations In ...
... Arrangement or Covenant Not To Compete To Allow Corporate Deduction 252 ( b ) Effect of Consulting Agreement Upon Waiver of Family Attribution Rules 253 $ 15.07 Consider Key - Man Insurance 254 Chapter 16 Ethical Considerations In ...
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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