A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Página xii
... Dividend 49 ( b ) Potential Advantages to Buyer / Surviving Shareholders 49 ( 1 ) Reduces Friction Between Heirs and Surviving Shareholders 49 49 550 5550 ( 2 ) Prevents Fights for Control Between Surviving Shareholders ( 3 ) Prevents ...
... Dividend 49 ( b ) Potential Advantages to Buyer / Surviving Shareholders 49 ( 1 ) Reduces Friction Between Heirs and Surviving Shareholders 49 49 550 5550 ( 2 ) Prevents Fights for Control Between Surviving Shareholders ( 3 ) Prevents ...
Página xiii
... Dividend Treatment 57 57 57 58 58 58 59 ( d ) Accumulated Earnings Tax And Alternative Minimum Tax ( e ) ... Dividend Treatment - Section 302 62 ( 1 ) Overview of Tax Treatment of Corporate Redemptions 62 ( 2 ) Dividend Equivalence Test ...
... Dividend Treatment 57 57 57 58 58 58 59 ( d ) Accumulated Earnings Tax And Alternative Minimum Tax ( e ) ... Dividend Treatment - Section 302 62 ( 1 ) Overview of Tax Treatment of Corporate Redemptions 62 ( 2 ) Dividend Equivalence Test ...
Página xiv
... Dividend Treatment- Section 303 ( Redemptions To Pay Estate Taxes and Administration Expenses ) ( 1 ) Limited Amount ( 2 ) Time Period ( 3 ) Percentage of Stock to Estate ( 4 ) Relationship of Shareholder to Estate Expenses ( 5 ) Stock ...
... Dividend Treatment- Section 303 ( Redemptions To Pay Estate Taxes and Administration Expenses ) ( 1 ) Limited Amount ( 2 ) Time Period ( 3 ) Percentage of Stock to Estate ( 4 ) Relationship of Shareholder to Estate Expenses ( 5 ) Stock ...
Página xv
... Dividend If Corporation Discharges Shareholders ' Individual Obligations ( 1 ) Dividend Only If " Primary and Unconditional " Obligation To Purchase ( 2 ) Meaning of " Unconditional " Obligation ( c ) Basis for Remaining Shareholders 91 ...
... Dividend If Corporation Discharges Shareholders ' Individual Obligations ( 1 ) Dividend Only If " Primary and Unconditional " Obligation To Purchase ( 2 ) Meaning of " Unconditional " Obligation ( c ) Basis for Remaining Shareholders 91 ...
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