A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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... ) Step 2 : Sale for Installment Note ( 3 ) Step 3 : Operation During Term of Note ( 4 ) Step 4 : Pay Note During Seller's Lifetime 26 26 2277 27 27 2223 888 28 28 ( b ) Estate Tax Effects ( c ) Gift x • BUY - SELL AGREEMENTS.
... ) Step 2 : Sale for Installment Note ( 3 ) Step 3 : Operation During Term of Note ( 4 ) Step 4 : Pay Note During Seller's Lifetime 26 26 2277 27 27 2223 888 28 28 ( b ) Estate Tax Effects ( c ) Gift x • BUY - SELL AGREEMENTS.
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... Effects ( d ) Income Tax Effects 88228 29 ( e ) Generation - Skipping Transfer Tax Effects 29 ( f ) Advantages of Sale to Grantor Trust Technique Over a GRAT ( g ) Disadvantages and Risks of Sale to Grantor Trust Technique ( 1 ) Gift ...
... Effects ( d ) Income Tax Effects 88228 29 ( e ) Generation - Skipping Transfer Tax Effects 29 ( f ) Advantages of Sale to Grantor Trust Technique Over a GRAT ( g ) Disadvantages and Risks of Sale to Grantor Trust Technique ( 1 ) Gift ...
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... ) 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 •
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Stephen R. Akers, Myron E. Sildon. ( e ) Effect on Corporation - Remaining Earnings and Profits 80 ( f ) Redemption with Appreciated Property 81 ( g ) Redemption by S Corporation 81 ( 1 ) General Treatment of Distributions from S ...
Stephen R. Akers, Myron E. Sildon. ( e ) Effect on Corporation - Remaining Earnings and Profits 80 ( f ) Redemption with Appreciated Property 81 ( g ) Redemption by S Corporation 81 ( 1 ) General Treatment of Distributions from S ...
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... Effect of $ 2703 on Other Court Imposed Requirements for Fixing Value 149 ( 5 ) Application 149 Chapter 7 Funding $ 7.01 ( c ) Summary of Planning Considerations For Buy - Sell Value To Set Estate Tax Value 153 Significance ( a ) ...
... Effect of $ 2703 on Other Court Imposed Requirements for Fixing Value 149 ( 5 ) Application 149 Chapter 7 Funding $ 7.01 ( c ) Summary of Planning Considerations For Buy - Sell Value To Set Estate Tax Value 153 Significance ( a ) ...
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