A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Página xii
... Shareholder's Estate ( 1 ) Provides Purchaser 48 48 ( 2 ) Generates Liquidity 49 ( 3 ) Fixes Estate Tax Value 49 ( 4 ) ... Redemption , Cross - Purchase , or Hybrid $ 4.01 Form of Agreement ( a ) Redemption Type Agreements ( b ) Cross ...
... Shareholder's Estate ( 1 ) Provides Purchaser 48 48 ( 2 ) Generates Liquidity 49 ( 3 ) Fixes Estate Tax Value 49 ( 4 ) ... Redemption , Cross - Purchase , or Hybrid $ 4.01 Form of Agreement ( a ) Redemption Type Agreements ( b ) Cross ...
Página xiv
... Redemption of One Spouse's Separate ŵ 29 22 73 66 66 67 68 Property Stock 75 ( 10 ) Treatment of Payment as Partly ... Shareholder to Estate Expenses ( 5 ) Stock Eligible For Redemption Under $ 303 ( c ) Accumulated Earnings Tax ( 1 ) ...
... Redemption of One Spouse's Separate ŵ 29 22 73 66 66 67 68 Property Stock 75 ( 10 ) Treatment of Payment as Partly ... Shareholder to Estate Expenses ( 5 ) Stock Eligible For Redemption Under $ 303 ( c ) Accumulated Earnings Tax ( 1 ) ...
Página xv
... Redemption with Appreciated Property 81 ( g ) Redemption by S Corporation 81 ( 1 ) General Treatment of Distributions from S Corporation 81 ( 2 ) Tax Consequences of Redemption to Shareholder 83 ( 3 ) Tax Consequences to S Corporation ...
... Redemption with Appreciated Property 81 ( g ) Redemption by S Corporation 81 ( 1 ) General Treatment of Distributions from S Corporation 81 ( 2 ) Tax Consequences of Redemption to Shareholder 83 ( 3 ) Tax Consequences to S Corporation ...
Página xviii
... Redemption or Cross - Purchase Agreement Is Used ( c ) ... Shareholders of Premium Payments 176 ( 3 ) Insurance Proceeds Generally Tax - Exempt ; Corporate Alternative Minimum Tax 177 ( 4 ) Income Tax Consequences to Selling Shareholder ...
... Redemption or Cross - Purchase Agreement Is Used ( c ) ... Shareholders of Premium Payments 176 ( 3 ) Insurance Proceeds Generally Tax - Exempt ; Corporate Alternative Minimum Tax 177 ( 4 ) Income Tax Consequences to Selling Shareholder ...
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