Tax and Financial Planning for the Closely Held Family BusinessEdward Elgar Publishing, 2019 - 608 lappuses Tax and Financial Planning for the Closely Held Family Business serves as a manual to help business advisers devise strategies for clients dealing with family issues. Guiding family businesses through the complex maze of organizational, tax, financial, governance, estate planning, and personal family issues is a complex, time-consuming, difficult, and sometimes emotional process. This book focuses not only on identifying the problems family businesses face, but on devising solutions and planning opportunities for both family businesses and their owners. Each chapter of this book contains creative planning opportunities that advisers can suggest and help implement in order to solve real problems in the family business. |
Saturs
Dealing with power struggles and protecting minority shareholders | |
Commr T C Memo 2013228 10 038 | |
Variables 12 036 | |
Cost indices 12 041 | |
Vanishing premium and single premium 12 043 | |
Endowing at age 100 12 046 | |
Due diligence 12 048 | |
Loaded versus noload policies 12 058 | |
E PURPOSES OF LIFE INSURANCE 12 060 | |
Estate builder 12 063 | |
Power struggles squeezeouts and deadlocks 1 030 | |
Entrances and exits 4 008 | |
SOURCES OF CONFLICT 4 015 | |
Rivalries 4 017 | |
Personality conflicts 4 025 | |
Lack of professional management 4 032 | |
Philosophical differences 4 038 | |
FORCING A BUYOUT 4 044 | |
Excluding relatives from employment 4 050 | |
F DEADLOCKS 4 057 | |
H DISSOLUTION 4 062 | |
Family minority shareholder 4 070 | |
Nonfamily minority ownership 4 075 | |
Fiduciary duty of majority shareholders 4 081 | |
Creative compensation techniques for family businesses | |
Creative retirement planning for family business owners and their families | |
Solving problems in succession planning for family businesses | |
Succession issues 1 034 | |
Creative estate planning techniques for business owners and their families | |
CIR 115 A F T R 2 d 2015805 6 107 | |
Special problems in implementing intrafamily transfers | |
Estate of Bright 658 F 2d 999 5th Cir 1981 11 056 | |
Creative techniques to provide estate liquidity | |
Valuation 1 038 | |
THE ELECTION 10 045 | |
Valuation techniques and strategies to minimize taxes on family businesses | |
REV RUL 5960 11 024 | |
VALUATION DISCOUNTS 11 053 | |
Creative life insurance planning for family businesses | |
Paidup additions 12 027 | |
Disability and waiver of premium riders 12 028 | |
REVIEWING LIFE INSURANCE PROPOSALS 12 033 | |
Investment 12 071 | |
Provide for family on premature death 12 075 | |
Leveraged charitable and family gifting 12 081 | |
F FINANCING THE PURCHASE OF LIFE INSURANCE 12 084 | |
Use of qualified plan money 12 098 | |
Welfare benefit plan 12 102 | |
G OVERVIEW OF TAX ASPECTS OF LIFE INSURANCE 12 105 | |
Taxfree withdrawals 12 112 | |
Nondeductability of premiums 12 113 | |
Gift tax aspects 12 125 | |
Use of irrevocable life insurance trust ILIT 12 129 | |
Structuring buysell arrangements 12 133 | |
Avoidance of the threeyear rule 12 142 | |
Intergenerational splitdollar to reduce estate tax 12 146 | |
Removing life insurance from a corporation or other entity 12 153 | |
Wealth replacement 12 155 | |
GST planning 12 159 | |
Life insurance on multiple lives 12 166 | |
Financing problems and issues | |
Financing 1 040 | |
Income tax planning opportunities for family businesses and owners | |
Income tax problems 1 041 | |
ChecktheBox Regulations 14 037 | |
Disproportionate allocations of profits 14 055 | |
F SELECTION OF ACCOUNTING PERIODS AND METHODS 14 094 | |
Negotiating the tax codes relatedparty rules | |
E CAPITAL GAIN VERSUS ORDINARY INCOME 15 027 | |
J ANTICHURNING AND OTHER RULES 15 057 | |
SALES OF PASSIVE ACTIVITIES TO RELATED PARTIES 15 077 | |
Comprehensive case study | |
Index | |
F OVERCOMING THE CLIENTS RELUCTANCE TO ENGAGE IN PLANNING 1 043 | |
Citi izdevumi - Skatīt visu
Tax and Financial Planning for the Closely Held Family Business Gary A. Zwick,James Jurinski Ierobežota priekšskatīšana - 1999 |
Tax and Financial Planning for the Closely Held Family Business Gary A. Zwick,James Jurinski Priekšskatījums nav pieejams - 2019 |
Bieži izmantoti vārdi un frāzes
addition adviser needs amount assets basis beneficiary Bill and Susan buy-sell agreement buyer capital gain Chapter client conflicts contribution corporation death decedent decision deferred compensation defined benefit plan discounts discussed distribution dividends divorce election employee entity ESOP estate planning estate tax example exemption fair market value family business owners family limited partnerships family members flow-through entities founder fund generation-skipping gift tax grantor GRAT I.R.C. Section income tax individual installment sale issues lifetime limited liability company liquidation loan marital deduction mediation minority shareholders non-family non-qualified option ordinary income ownership paid participants partnership payments Planning Note potential premiums prenuptial agreement problems purchase qualified plan receive redemption related party restrictions Roth IRA rules Section 409A sell seller shares spouse’s succession plan tax deduction tax purposes tax rate tax-free taxable taxpayer techniques transaction transfer tax typically valuation voting