A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Resultados 1-5 de 61
Página x
... Events Triggering Purchase 13 ( c ) Funding 14 ( d ) Payment Method 14 ( e ) Valuation 14 ( f ) Execution 15 $ 2.08 Salary Continuation Plans 15 $ 2.10 $ 2.09 Employee Stock Ownership Plan ( " ESOP ” ) Grantor Retained Annuity Trust ...
... Events Triggering Purchase 13 ( c ) Funding 14 ( d ) Payment Method 14 ( e ) Valuation 14 ( f ) Execution 15 $ 2.08 Salary Continuation Plans 15 $ 2.10 $ 2.09 Employee Stock Ownership Plan ( " ESOP ” ) Grantor Retained Annuity Trust ...
Página xii
... Events and Manner of Sale ( c ) Price ( d ) Funding ( e ) Payment Terms Chapter 4 Parties to the Agreement : Corporate Redemption , Cross - Purchase , or Hybrid $ 4.01 Form of Agreement ( a ) Redemption Type Agreements ( b ) Cross ...
... Events and Manner of Sale ( c ) Price ( d ) Funding ( e ) Payment Terms Chapter 4 Parties to the Agreement : Corporate Redemption , Cross - Purchase , or Hybrid $ 4.01 Form of Agreement ( a ) Redemption Type Agreements ( b ) Cross ...
Página xv
... the Restriction ( d ) Express or Implied Requirements of Statutory Law Manner of Sale - Mandatory or Optional Triggering Events ( a ) The Event Date 93 93 93 93 94 ~ 3 km * n nă 95 95 96 96 ( b ) Death ( c ) Disability 97 ( CONTENTS XV.
... the Restriction ( d ) Express or Implied Requirements of Statutory Law Manner of Sale - Mandatory or Optional Triggering Events ( a ) The Event Date 93 93 93 93 94 ~ 3 km * n nă 95 95 96 96 ( b ) Death ( c ) Disability 97 ( CONTENTS XV.
Página xviii
... Events 162 $ 7.03 Sinking Fund ; Repurchase by Corporation Out of Corporate Assets 163 ( a ) Advantages 163 ( 1 ) Business Decision 163 ( b ) Disadvantages 163 ( c ) Surplus , Balance Sheet , and Solvency Requirements 163 ( d ) ...
... Events 162 $ 7.03 Sinking Fund ; Repurchase by Corporation Out of Corporate Assets 163 ( a ) Advantages 163 ( 1 ) Business Decision 163 ( b ) Disadvantages 163 ( c ) Surplus , Balance Sheet , and Solvency Requirements 163 ( d ) ...
Página xx
... Event Under Buy - Sell Agreement 216 ( i ) Recognition of Income at Death of Shareholder 216 $ 9.02 Section 83 ( b ) Election 217 ( a ) Overview of Section 83 ( b ) Election 217 ( b ) Mechanics of Election 218 ( c ) Importance of Making ...
... Event Under Buy - Sell Agreement 216 ( i ) Recognition of Income at Death of Shareholder 216 $ 9.02 Section 83 ( b ) Election 217 ( a ) Overview of Section 83 ( b ) Election 217 ( b ) Mechanics of Election 218 ( c ) Importance of Making ...
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