A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Página xiii
... Overview of Tax Treatment of Corporate Redemptions 62 ( 2 ) Dividend Equivalence Test- $ 302 ( b ) ( 1 ) ( 3 ) Substantially Disproportionate Test- $ 302 ( b ) ( 2 ) 63 64 ( 4 ) Complete Termination Test- $ 302 ( b CONTENTS xiii •
... Overview of Tax Treatment of Corporate Redemptions 62 ( 2 ) Dividend Equivalence Test- $ 302 ( b ) ( 1 ) ( 3 ) Substantially Disproportionate Test- $ 302 ( b ) ( 2 ) 63 64 ( 4 ) Complete Termination Test- $ 302 ( b CONTENTS xiii •
Página xiv
Stephen R. Akers, Myron E. Sildon. ( 4 ) Complete Termination Test- $ 302 ( b ) ( 3 ) ( 5 ) Attribution Rules ( 6 ) Relevance of Family Hostility in Applying Attribution Rules ( 7 ) Waiver of Family Attribution ( 8 ) Avoiding Estate ...
Stephen R. Akers, Myron E. Sildon. ( 4 ) Complete Termination Test- $ 302 ( b ) ( 3 ) ( 5 ) Attribution Rules ( 6 ) Relevance of Family Hostility in Applying Attribution Rules ( 7 ) Waiver of Family Attribution ( 8 ) Avoiding Estate ...
Página xvi
... Termination of Employment or Engaging in Competition 101 ( f ) Withdrawal or Other Desire To Sell 102 ( g ) Permitted Inter - Family Transfers 104 ( h ) Transfers to Charity 105 ( i ) Bankruptcy 106 ( j ) Divorce 106 ( k ) Pledges and ...
... Termination of Employment or Engaging in Competition 101 ( f ) Withdrawal or Other Desire To Sell 102 ( g ) Permitted Inter - Family Transfers 104 ( h ) Transfers to Charity 105 ( i ) Bankruptcy 106 ( j ) Divorce 106 ( k ) Pledges and ...
Página xvii
... Termination of Employment 126 ( i ) Withdrawal or Desire To Sell 126 ( j ) Withdrawal Because of Disputes ; " Cut Throat " Provisions To Determine Price 127 ( k ) Receivership 127 ( 1 ) Divorce or Other Involuntary Transfers 128 $ 6.03 ...
... Termination of Employment 126 ( i ) Withdrawal or Desire To Sell 126 ( j ) Withdrawal Because of Disputes ; " Cut Throat " Provisions To Determine Price 127 ( k ) Receivership 127 ( 1 ) Divorce or Other Involuntary Transfers 128 $ 6.03 ...
Página 7
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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