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PRELIMINARY CONSIDERATIONS tab
Estate Planning Considerations
Corporate BuySell Agreements
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__[name 3d ed Cal 9th Cir adjusted agree alternative minimum tax amount appraisal arbitration assets attorney book value Bull buy-out buy-sell agreement Buy-Sell Provision Confirming CA2d CA3d CA4th Cal CEB California capital gains cash clause client Commissioner community property consent Corp corporate redemption corporation's counsel cross-purchase agreement death deceased decedent deduction determined distribution dividend domestic partnership earnings entity estate planning estate tax fair market value Form fund gift tax income insurance policies insurance proceeds liability company membership limited liability company limited partnership liquidation ment option ordinary income owners Paragraph __ parties partnership interest party's payment percent premiums purchase price quasi-community property registered domestic partner remaining partners remaining shareholders requirements restrictions Rev Rul revocable trust selling shareholder separate property shareholder's spouse or domestic spouse or registered taxable TC Memo termination of employment tion transaction transfer tax Treas Reg valuation