Tax and Financial Planning for the Closely Held Family BusinessALI-ABA, 1999 - 586 lappuses |
No grāmatas satura
1.5. rezultāts no 88.
xxiii. lappuse
... Transactions 266 9.09 Freezing the Value of Senior Interests 266 9.10 Outright Sales and Installment Sales 267 9.11 Private Annuities 268 9.12 Self - Canceling Installment Notes 270 9.13 Gifts 271 9.14 Interaction of Income Tax and ...
... Transactions 266 9.09 Freezing the Value of Senior Interests 266 9.10 Outright Sales and Installment Sales 267 9.11 Private Annuities 268 9.12 Self - Canceling Installment Notes 270 9.13 Gifts 271 9.14 Interaction of Income Tax and ...
xxvi. lappuse
... Transactions on Valuation 334 ( 5 ) Effect of Industry Rule - of - Thumb Valuations ( 5.1 ) Examples ( 5.2 ) Market Effect ( 5.3 ) Rollups 11.04 Valuation Discounts 335 335 335 336 336 ( 1 ) Lack of Control 337 ( 2 ) Lack of ...
... Transactions on Valuation 334 ( 5 ) Effect of Industry Rule - of - Thumb Valuations ( 5.1 ) Examples ( 5.2 ) Market Effect ( 5.3 ) Rollups 11.04 Valuation Discounts 335 335 335 336 336 ( 1 ) Lack of Control 337 ( 2 ) Lack of ...
xxxii. lappuse
... the Tax Code's Related Party Rules 475 15.01 Introduction 475 15.02 Controlled Groups 475 15.03 Transactions Between Spouses 477 15.04 Installment Sales 479 ( 1 ) Related Party Installment xxxii . PLANNING FOR THE CLOSELY HELD BUSINESS.
... the Tax Code's Related Party Rules 475 15.01 Introduction 475 15.02 Controlled Groups 475 15.03 Transactions Between Spouses 477 15.04 Installment Sales 479 ( 1 ) Related Party Installment xxxii . PLANNING FOR THE CLOSELY HELD BUSINESS.
xxxiii. lappuse
... Transactions Between Related Parties 482 15.07 Accrued Expenses Between Related Parties 484 15.08 Compensating Family Members 485 15.09 Taxation of Regular Corporations and Their Shareholders 486 15.10 Anti - Churning and Other Rules ...
... Transactions Between Related Parties 482 15.07 Accrued Expenses Between Related Parties 484 15.08 Compensating Family Members 485 15.09 Taxation of Regular Corporations and Their Shareholders 486 15.10 Anti - Churning and Other Rules ...
xxxv. lappuse
... Switching to S Corporation Status ( 3.4 ) Tax Considerations During the GRAT / SDT Transaction 17.11 Considerations for Tina and Tom Index of Subjects 557 558 559 561 Dedication To my lovely and talented wife Linda and my CONTENTS XXXV.
... Switching to S Corporation Status ( 3.4 ) Tax Considerations During the GRAT / SDT Transaction 17.11 Considerations for Tina and Tom Index of Subjects 557 558 559 561 Dedication To my lovely and talented wife Linda and my CONTENTS XXXV.
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