A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Resultados 1-5 de 90
Página ix
... Treating Family Equitably ( e ) Liquidity Planning - Can You Survive the Liquidity Crunch ? ( f ) Tax Planning - How To Reduce Taxes ( g ) Act Now ! Checklist of Planning Techniques for the Family Business - What Tools Are in the ...
... Treating Family Equitably ( e ) Liquidity Planning - Can You Survive the Liquidity Crunch ? ( f ) Tax Planning - How To Reduce Taxes ( g ) Act Now ! Checklist of Planning Techniques for the Family Business - What Tools Are in the ...
Página x
... Treating Children Equitably 12 $ 2.07 Buy - Sell Agreement 13 ( a ) Purchaser 13 ( b ) Events Triggering Purchase 13 ( c ) ... Treatment 23 ( f ) Increasing Annuity Amount 25 ( g ) Use of a GRAT with S Corporation or Partnership or LLC ...
... Treating Children Equitably 12 $ 2.07 Buy - Sell Agreement 13 ( a ) Purchaser 13 ( b ) Events Triggering Purchase 13 ( c ) ... Treatment 23 ( f ) Increasing Annuity Amount 25 ( g ) Use of a GRAT with S Corporation or Partnership or LLC ...
Página xi
... Treatment of Note As Retained Equity Interest ( 3 ) Potential Gain Recognition If Seller Dies Before Note Paid ( 4 ) Valuation Risk $ 2.12 Charitable Remainder Unitrust ( “ CRUT ” ) $ 2.13 Charitable Lead Trust $ 2.14 Planning For ...
... Treatment of Note As Retained Equity Interest ( 3 ) Potential Gain Recognition If Seller Dies Before Note Paid ( 4 ) Valuation Risk $ 2.12 Charitable Remainder Unitrust ( “ CRUT ” ) $ 2.13 Charitable Lead Trust $ 2.14 Planning For ...
Página xii
... 53 53 54 56 The Corporate Redemption Agreement 56 ( a ) Use of Corporate Funds 56 ( 1 ) Treatment of Premiums - Comparison to Cross Purchase Agreement 57 ( 2 ) Comparison of Tax Brackets ( b ) xii · BUY - SELL AGREEMENTS.
... 53 53 54 56 The Corporate Redemption Agreement 56 ( a ) Use of Corporate Funds 56 ( 1 ) Treatment of Premiums - Comparison to Cross Purchase Agreement 57 ( 2 ) Comparison of Tax Brackets ( b ) xii · BUY - SELL AGREEMENTS.
Página xiii
... Treatment 57 57 57 58 58 58 59 ( d ) Accumulated Earnings Tax And Alternative Minimum Tax ( e ) Simplification of ... Treatment - Section 302 62 ( 1 ) Overview of Tax Treatment of Corporate Redemptions 62 ( 2 ) Dividend Equivalence Test ...
... Treatment 57 57 57 58 58 58 59 ( d ) Accumulated Earnings Tax And Alternative Minimum Tax ( e ) Simplification of ... Treatment - Section 302 62 ( 1 ) Overview of Tax Treatment of Corporate Redemptions 62 ( 2 ) Dividend Equivalence Test ...
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