A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Página xiii
... Basis Increase ( b ) No Corporate Creditors ( c ) Funding Availability ( d ) Equitable Allocation of Funding ( e ) Insurance Premiums Are Paid with After - Tax Dollars ( f ) Cross Purchase Plan Can Avoid Cascading Values Subject to ...
... Basis Increase ( b ) No Corporate Creditors ( c ) Funding Availability ( d ) Equitable Allocation of Funding ( e ) Insurance Premiums Are Paid with After - Tax Dollars ( f ) Cross Purchase Plan Can Avoid Cascading Values Subject to ...
Página xiv
... Planning Suggestion ( d ) Basis of Remaining Shareholders LLLL 76 76 76 77 77 जै जै जै ळ्ळै y y 79 79 77 78 78 79 88888 80 80 80 ( e ) Effect on Corporation - Remaining Earnings and xiv BUY - SELL AGREEMENTS •
... Planning Suggestion ( d ) Basis of Remaining Shareholders LLLL 76 76 76 77 77 जै जै जै ळ्ळै y y 79 79 77 78 78 79 88888 80 80 80 ( e ) Effect on Corporation - Remaining Earnings and xiv BUY - SELL AGREEMENTS •
Página xv
... Basis of Remaining Shareholder ( 5 ) One Class of Stock Requirement Cross Purchase Agreement 502 22 87 90 90 90 $ 4.06 Tax Consequences of the ( a ) Capital Gain to Selling Shareholder ( b ) Constructive Dividend If Corporation ...
... Basis of Remaining Shareholder ( 5 ) One Class of Stock Requirement Cross Purchase Agreement 502 22 87 90 90 90 $ 4.06 Tax Consequences of the ( a ) Capital Gain to Selling Shareholder ( b ) Constructive Dividend If Corporation ...
Página xxi
... Basis 229 $ 12.05 Avoid a Second Class of Stock Problem 230 Chapter 13 Recapitalizations 231 $ 13.01 Where Stock is Owned Equally Between Shareholders 231 $ 13.02 Recapitalizing Into Voting and Chapter 14 Additional Techniques To ...
... Basis 229 $ 12.05 Avoid a Second Class of Stock Problem 230 Chapter 13 Recapitalizations 231 $ 13.01 Where Stock is Owned Equally Between Shareholders 231 $ 13.02 Recapitalizing Into Voting and Chapter 14 Additional Techniques To ...
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