Closely Held Corporations in Business and Estate Planning
Author | : Edwin T. Hood |
Publisher | : Aspen Publishers |
Total Pages | : 664 |
Release | : 1982 |
Genre | : Law |
ISBN | : |
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Author | : Edwin T. Hood |
Publisher | : Aspen Publishers |
Total Pages | : 664 |
Release | : 1982 |
Genre | : Law |
ISBN | : |
Author | : Louis A. Mezzullo |
Publisher | : |
Total Pages | : |
Release | : |
Genre | : Close corporations |
ISBN | : 9781633590243 |
... is designed as a guide to the lifetime and post-mortem estate planning techniques primarily applicable to the owners of interests in closely held businesses.
Author | : Clayton W. Chan |
Publisher | : Aspatore Books |
Total Pages | : 82 |
Release | : 2012-03-01 |
Genre | : Business & Economics |
ISBN | : 9780314282088 |
Business Succession and Estate Planning for the Closely Held Business Owner provides a solid foundation for understanding and communicating effectively with your attorney and other professional advisors regarding how to set up a winning business succession plan. Although business succession and estate planning is often viewed as an arcane field, full of complex concepts and terminology, it is also essential for every closely held business owner. Neglecting this type of planning is to risk having your business and other assets pass in ways that you did not intend. Among other things, Business Succession and Estate Planning for the Closely Held Business Owner guides you through the business succession plan cycle, the federal transfer tax system, and core estate planning documents, such as wills and revocable trusts. Youll also be introduced to the concepts of holding entities, recapitalization, and estate freeze planning. Armed with this knowledge, you will be able to participate more fully in the planning process in order to design a plan that reflects your most important wishes and desires when it comes to this topic.
Author | : Edwin T. Hood |
Publisher | : CCH Tax & Accounting |
Total Pages | : 1692 |
Release | : 1998 |
Genre | : Law |
ISBN | : 9781567065923 |
Closely Held Businesses in Estate Planning collects and organizes all the important statutory law, rules and regulations. This newly updated masterwork also presents complete and comprehensive coverage of the strategies and practices for protecting the value of the closely held business while limiting the tax burden on the owner's estate. Now you can turn to one well-organized and easy-to-use reference to find the current law and best practice guide lines. You'll develop a working understanding of how business entities may be utilized to take advantage of the new tax provisions including -- limited partnerships, limited companies, S Corporations, and C Corporations.
Author | : Edwin T. Hood |
Publisher | : Cch Incorporated |
Total Pages | : 912 |
Release | : 2008-06-01 |
Genre | : Business & Economics |
ISBN | : 9780808091677 |
The 2008 Supplement for Closely Held Businesses in Estate Planning covers the legislative, regulatory and judicial developments that are of most importance to financial and estate planning professionals advising closely held businesses and their owners. It brings the practitioner up to date in this constantly changing area. Highlights of the 2008 Supplement include: Update of inflation adjustments for 2008. Discussion of IRS Proposed Regulations limiting an estate's deductions to payments actually made during the course of administration. Ongoing IRS attacks on family limited partnerships, and efforts by taxpayers to use favorable valuation adjustment clauses. Further private letter ruling guidance addressing retirement plans payable to trusts and how to determine their minimum required distributions. Moderation of the rules to determine active involvement in a trade or business for purposes of Section 6166 qualification. Modification of the IRS strict requirements for security in extended payment cases. Discussion of amendments to the Subchapter S rules brought about by the Small Business and Work Opportunity Tax Act of 2007, signed into law on May 25, 2007. Examination of significant provisions of the Tax Relief and Health Care Act of 2006, signed into law on December 20, 2006. Discussion of Rainbow Tax Service Inc. v. Commissioner, 128 T.C. No. 5 (2007), holding that a taxpayers tax return preparation services constituted services within the field of accounting and therefore taxpayer was a qualified personal service corporation for purposes of I .R.C. 448(d)(2). Coverage of new Proposed Treasury Regulations which provide guidance on S corporation family shareholder rules and the allowance of suspended losses to the spouse or former spouse of an S corporation shareholder, among other matters. Discussion of Proposed Treasury Regulations that provide guidance on issues involving the active trade or business requirement under I.R.C. 355(b), including guidance resulting from the enactment of I.R.C. 355(b)(3). Rev Rul 2007-8, 2007-7 I.R.B. 469 discussing the inapplicability of I.R.C. 357(c)(1) to certain transactions that qualify as reorganizations regardless of whether they are also exchanges to which I.R.C. 351 applies.
Author | : C C H, Incorporated |
Publisher | : |
Total Pages | : 432 |
Release | : 2005-05-01 |
Genre | : |
ISBN | : 9780808089216 |
Author | : Louis A. Mezzullo |
Publisher | : American Bar Association |
Total Pages | : 158 |
Release | : 2007 |
Genre | : Business & Economics |
ISBN | : 9781590318379 |
Nationally known estate planning authority Louis A. Mezzullo provides comprehensive yet practical advice for designing an effective buy-sell agreement to be used as an exit strategy or as part of the succession or estate planning process. He explains what to consider when drafting an agreement for a C or S corporation, a partnership, or a limited liability company. Tools include the suggested terms of a well-drafted agreement, discussions about funding options, tax consequences, and valuation. Includes CD-ROM with sample agreements.
Author | : Edwin T. Hood |
Publisher | : Orbit Books |
Total Pages | : 953 |
Release | : 1992 |
Genre | : Close corporations |
ISBN | : 9780316372435 |
Author | : Gary A. Zwick |
Publisher | : Edward Elgar Publishing |
Total Pages | : 543 |
Release | : 2019 |
Genre | : Law |
ISBN | : 1785367765 |
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.