Tax and Financial Planning for the Closely Held Family BusinessALI-ABA, 1999 - 586 lappuses |
No grāmatas satura
1.–5. rezultāts no 87.
xxii. lappuse
... Limited Partnerships , Grantor Retained Annuity Trusts , and Qualified Personal Residence Trusts 243 ( 1 ) Qualified Personal Residence Trust 243 ( 2 ) Family Limited Partnerships and Grantor Retained Annuity Trusts 246 8.14 Charitable ...
... Limited Partnerships , Grantor Retained Annuity Trusts , and Qualified Personal Residence Trusts 243 ( 1 ) Qualified Personal Residence Trust 243 ( 2 ) Family Limited Partnerships and Grantor Retained Annuity Trusts 246 8.14 Charitable ...
xxiii. lappuse
... Trusts and Variations 9.19 Family Limited Partnerships 281 282 ( 1 ) Overview 282 ( 2 ) Mechanics 283 ( 3 ) Non - Tax Advantages 284 ( 4 ) Tax Advantages 284 ( 5 ) IRS Challenge 285 9.20 Combining Techniques 286 CONTENTS xxiii.
... Trusts and Variations 9.19 Family Limited Partnerships 281 282 ( 1 ) Overview 282 ( 2 ) Mechanics 283 ( 3 ) Non - Tax Advantages 284 ( 4 ) Tax Advantages 284 ( 5 ) IRS Challenge 285 9.20 Combining Techniques 286 CONTENTS xxiii.
xxxi. lappuse
... Limited Partnerships with 441 442 Corporate General Partners ( 6 ) Check - The - Box Regulations ( 7 ) Other ... Limited Liability Company or Partnership 452 ( 2 ) S Corporation to : 453 ( 2.1 ) C Corporation 453 ( 2.2 ) Limited ...
... Limited Partnerships with 441 442 Corporate General Partners ( 6 ) Check - The - Box Regulations ( 7 ) Other ... Limited Liability Company or Partnership 452 ( 2 ) S Corporation to : 453 ( 2.1 ) C Corporation 453 ( 2.2 ) Limited ...
xxxii. lappuse
... Limited Liability Companies and Partnerships 464 ( 2.4 ) 1 Required Year and Alternative 465 ( 2.4 ) 2 Business Purpose for Other Year 465 ( 2.4 ) 3 Deposit Requirement 465 ( 2.5 ) Tiered Structures 465 14.07 Changing Fiscal Years 466 ...
... Limited Liability Companies and Partnerships 464 ( 2.4 ) 1 Required Year and Alternative 465 ( 2.4 ) 2 Business Purpose for Other Year 465 ( 2.4 ) 3 Deposit Requirement 465 ( 2.5 ) Tiered Structures 465 14.07 Changing Fiscal Years 466 ...
xxxv. lappuse
Gary A. Zwick, James Jurinski. ( 2.2 ) Family Limited Partnerships 542 ( 2.3 ) GRATs , Sales to Defective Trusts , and Taxable Gifts 543 ( 2.4 ) Charitable Planning 546 ( 2.5 ) Combining Techniques 547 17.09 Planning for the Large Estate ...
Gary A. Zwick, James Jurinski. ( 2.2 ) Family Limited Partnerships 542 ( 2.3 ) GRATs , Sales to Defective Trusts , and Taxable Gifts 543 ( 2.4 ) Charitable Planning 546 ( 2.5 ) Combining Techniques 547 17.09 Planning for the Large Estate ...
Saturs
Preface | 1 |
4 Protection of Minority Shareholders | 9 |
Understanding Family Business | 17 |
Solving Operating Problems in | 33 |
5 Disability Expectations | 46 |
5 Validity of Prenuptial Agreements | 52 |
7 Alternative Dispute Resolution | 65 |
Dealing with Power Struggles | 67 |
82 | 278 |
Exhibit A Requirements for a Trust To Qualify as a GRAT | 298 |
Exhibit A Checklist of Executor Elections | 316 |
Creative Life Insurance Planning | 347 |
Practice Aid 1 New Insurance Illustrations | 404 |
Income Tax Planning Opportunities | 431 |
4 Planning with the Selections of | 470 |
Negotiating the Tax Codes Related | 475 |
1 SplitUps | 95 |
Creative Retirement Planning for Family | 143 |
1 Controlled Group Rules | 151 |
77 | 180 |
Defined Contribution Plans | 186 |
Creative Estate Planning Techniques | 207 |
Exhibit A Illustration of NonMarital Trust | 253 |
79 | 260 |
Special Problems in Implementing | 263 |
Their Shareholders | 486 |
Exhibit A | 502 |
The FamilyOwned Business Deduction | 509 |
Comprehensive Case Study | 529 |
1 Succession | 537 |
and a GRAT | 550 |
GRATSDT Transaction | 558 |
Citi izdevumi - Skatīt visu
Tax and Financial Planning for the Closely Held Family Business Gary A. Zwick,James John Jurinski Ierobežota priekšskatīšana - 2019 |
Tax and Financial Planning for the Closely Held Family Business Gary A. Zwick,James Jurinski Priekšskatījums nav pieejams - 2019 |
Bieži izmantoti vārdi un frāzes
50 percent ABA ALI ABA addition adviser needs allow amount annuity trust basis beneficiary Bill and Susan business interest buy/sell agreement capital gain chapter client corporation cost Crummey death decedent decision deferred compensation defined benefit plan discounts discussed distribution dividends divorce donor election employee entity ESOP estate planning estate tax example exemption fair market value family business owners family members flow-through entity founder fund generation-skipping gift tax grantor GRAT I.R.C. Section income tax individual Internal Revenue Service issues lifetime limited liability company loan marital deduction ment minority shareholders ness option ordinary income ownership paid participant partnership payout Planning Note potential premiums problems purchase qualified plan rabbi trust receive redemption retirement plan rules salary sell succession plan surviving spouse tax deduction tax purposes TAX RATE tax return taxable taxpayer techniques tion transaction transfer tax typically unified credit unitrust valuation