A Practical Guide to Buy-sell AgreementsALI-ABA, 2002 - 323 páginas |
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Página xviii
... ; Corporate Alternative Minimum Tax 177 ( 4 ) Income Tax Consequences to Selling Shareholder When Proceeds Are Used To Effectuate Buy - Out 181 ( 5 ) Tax Effect To Surviving Shareholders When Insurance xviii BUY - SELL AGREEMENTS •
... ; Corporate Alternative Minimum Tax 177 ( 4 ) Income Tax Consequences to Selling Shareholder When Proceeds Are Used To Effectuate Buy - Out 181 ( 5 ) Tax Effect To Surviving Shareholders When Insurance xviii BUY - SELL AGREEMENTS •
Página xix
Stephen R. Akers, Myron E. Sildon. ( 5 ) Tax Effect To Surviving Shareholders When Insurance Proceeds Are Used to Implement Buy - Out 182 ( 6 ) Effect Upon Earnings and Profits of Corporation 183 ( 7 ) Transfer for Value Limitations 183 ...
Stephen R. Akers, Myron E. Sildon. ( 5 ) Tax Effect To Surviving Shareholders When Insurance Proceeds Are Used to Implement Buy - Out 182 ( 6 ) Effect Upon Earnings and Profits of Corporation 183 ( 7 ) Transfer for Value Limitations 183 ...
Página xxi
... Effects of Life Insurance Received by 228 an S Corporation on Shareholders Basis 229 $ 12.05 Avoid a Second Class of Stock Problem 230 Chapter 13 Recapitalizations 231 $ 13.01 Where Stock is Owned Equally Between Shareholders 231 ...
... Effects of Life Insurance Received by 228 an S Corporation on Shareholders Basis 229 $ 12.05 Avoid a Second Class of Stock Problem 230 Chapter 13 Recapitalizations 231 $ 13.01 Where Stock is Owned Equally Between Shareholders 231 ...
Página xxiii
... Effect of Consulting Agreement Upon Waiver of Family Attribution Rules 253 $ 15.07 Consider Key - Man Insurance 254 Chapter 16 Ethical Considerations In Estate and Business Planning 255 $ 16.01 Possible Conflicts of Interest Among ...
... Effect of Consulting Agreement Upon Waiver of Family Attribution Rules 253 $ 15.07 Consider Key - Man Insurance 254 Chapter 16 Ethical Considerations In Estate and Business Planning 255 $ 16.01 Possible Conflicts of Interest Among ...
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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