A Practical Guide to Buy-sell Agreements

Front Cover
ALI-ABA, 2002 - Estate planning - 323 pages
1 Review
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

Overview of Approach Toward Business
1
Checklist of Planning Techniques for the Family
7
2
9
2
17
Planning Considerations for BuySell Agreements
41
2 Generates Liquidity
49
g Surplus and Solvency
59
b Avoiding Dividend Treatment
76
to Implement BuyOut
182
e Estate Tax Considerations
191
Payment Method
197
d Installment Sale to Related Party
206
Application of Section 83 to Stock Acquired
211
d Holding Period
219
Special S Corporation BuySell Provisions
227
Additional Techniques To Enhance
233

Transfer Restrictions and Provisions
93
m Absolute Prohibitions
111
g Retirement
125
Funding
157
4 Income Tax Consequences
181
Miscellaneous Planning Considerations
245
Ethical Considerations In Estate
255
Sample Provisions
261
Index of Subjects
305
Copyright

Common terms and phrases

Bibliographic information