A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Página vii
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Página xiv
... Payment as Partly Compensatory 75 ( b ) Avoiding 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 ) ...
... Payment as Partly Compensatory 75 ( b ) Avoiding 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 ) ...
Página xviii
... Payment Method 157 ( d ) Need To Increase Funding After Each Shareholder's Death 158 ( e ) Overview of Major Methods of ... Payments 176 ( 3 ) Insurance Proceeds Generally Tax - Exempt ; Corporate Alternative Minimum Tax 177 ( 4 ) Income ...
... Payment Method 157 ( d ) Need To Increase Funding After Each Shareholder's Death 158 ( e ) Overview of Major Methods of ... Payments 176 ( 3 ) Insurance Proceeds Generally Tax - Exempt ; Corporate Alternative Minimum Tax 177 ( 4 ) Income ...
Página xix
... Payment Method 197 $ 8.01 General Approach 197 $ 8.02 Lump Sum Payment 197 ( a ) Life Insurance Funding 197 ( b ) Basic Tax Consideration 197 $ 8.03 Credit Purchase 198 ( a ) Decisions Regarding Terms of Notes 198 ( 1 ) Length of Payout ...
... Payment Method 197 $ 8.01 General Approach 197 $ 8.02 Lump Sum Payment 197 ( a ) Life Insurance Funding 197 ( b ) Basic Tax Consideration 197 $ 8.03 Credit Purchase 198 ( a ) Decisions Regarding Terms of Notes 198 ( 1 ) Length of Payout ...
Página xxi
... Payments to Selling Shareholder , But Exclude Accounts Receivable and Goodwill in Valuing Seller's Stock $ 14.07 Deferred Compensation Agreements $ 14.08 Severance Pay $ 14.09 Consulting Agreements $ 14.10 Covenants Not To Compete 235 ...
... Payments to Selling Shareholder , But Exclude Accounts Receivable and Goodwill in Valuing Seller's Stock $ 14.07 Deferred Compensation Agreements $ 14.08 Severance Pay $ 14.09 Consulting Agreements $ 14.10 Covenants Not To Compete 235 ...
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