A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Resultados 1-5 de 51
Página xii
... Cross - Purchase , or Hybrid $ 4.01 Form of Agreement ( a ) Redemption Type Agreements ( b ) Cross Purchase Agreements ( c ) Hybrid Agreement $ 4.02 Summary of General Nontax Factors and Basic Tax Considerations in Use of 5555 51 51 51 ...
... Cross - Purchase , or Hybrid $ 4.01 Form of Agreement ( a ) Redemption Type Agreements ( b ) Cross Purchase Agreements ( c ) Hybrid Agreement $ 4.02 Summary of General Nontax Factors and Basic Tax Considerations in Use of 5555 51 51 51 ...
Página xiii
... Cross Purchase Agreement ( a ) 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 ...
... Cross Purchase Agreement ( a ) 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 ...
Página xv
... 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 Discharges Shareholders ' Individual Obligations ( 1 ) Dividend Only If ...
... 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 Discharges Shareholders ' Individual Obligations ( 1 ) Dividend Only If ...
Página xvi
... Cross Purchase Agreement 112 $ 5.05 Covenants Not To Compete 113 Chapter 6 Valuation 115 $ 6.01 Significance 115 ( a ) Determines Amount To Be Received by Selling Shareholder 115 ( b ) Resolves Disputes 115 ( c ) Fixes Estate Tax Value ...
... Cross Purchase Agreement 112 $ 5.05 Covenants Not To Compete 113 Chapter 6 Valuation 115 $ 6.01 Significance 115 ( a ) Determines Amount To Be Received by Selling Shareholder 115 ( b ) Resolves Disputes 115 ( c ) Fixes Estate Tax Value ...
Página xviii
... Cross - Purchase Agreement Is Used ( c ) Decision Regarding Type of Insurance 165 166 ( d ) Income Tax Considerations 176 ( 1 ) Nondeductibility of Premiums 176 ( 2 ) Taxability to Shareholders of Premium Payments 176 ( 3 ) Insurance ...
... Cross - Purchase Agreement Is Used ( c ) Decision Regarding Type of Insurance 165 166 ( d ) Income Tax Considerations 176 ( 1 ) Nondeductibility of Premiums 176 ( 2 ) Taxability to Shareholders of Premium Payments 176 ( 3 ) Insurance ...
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