Transferring Interests In The Closely Held Family Business

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Transferring Interests in the Closely Held Family Business

Author : James Jurinski,Gary A. Zwick
Publisher : ALI-ABA
Page : 348 pages
File Size : 47,9 Mb
Release : 2002
Category : Business enterprises
ISBN : 0831814144

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Transferring Interests in the Closely Held Family Business by James Jurinski,Gary A. Zwick Pdf

Tax and Financial Planning for the Closely Held Family Business

Author : Gary A. Zwick,James John Jurinski
Publisher : Edward Elgar Publishing
Page : 566 pages
File Size : 42,5 Mb
Release : 2019
Category : Law
ISBN : 9781785367762

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Tax and Financial Planning for the Closely Held Family Business by Gary A. Zwick,James John Jurinski Pdf

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.

Business Organizations Law in Focus

Author : Deborah Bouchoux,Christine Sgarlata Chung
Publisher : Aspen Publishing
Page : 888 pages
File Size : 52,5 Mb
Release : 2020-09-14
Category : Law
ISBN : 9781543809220

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Business Organizations Law in Focus by Deborah Bouchoux,Christine Sgarlata Chung Pdf

Business Organizations Law in Focus, Second Edition provides a thorough introduction to the key attributes, advantages, and disadvantages of every form of for-profit business organization in the United States, including: partnerships, limited liability companies, and corporations. The practice-oriented approach of the Focus Casebook Series elucidates the legal and practical aspects of business organizations through real-world scenarios that provide numerous opportunities for students to apply theory to practice and solidify their understanding of key concepts. Clear exposition and Case Previews support independent learning and focus case analysis. New to the Second Edition: Significantly more editing of cases with an eye towards making case excerpts shorter and more accessible to students. Expanded coverage of LLCs in Chapter 12, including a newly added case and related exercises addressing the primacy of the operating agreement in LLC governance and 2019 case and associated exercises highlighting LCC dissolution standards. Newly-added cases and exercises in Chapter 9 highlighting the continued evolution of Delaware’s Caremark corporate monitoring and oversight doctrine, including references to the Delaware Supreme Court’s recent decision in Marchand v. Barhill, 212 A.3d 805, 809 (Del. 2019) reversing the dismissal of Caremark claims against an ice cream manufacturer over allegedly persistent food safety issues, and the Chancery Court’s decision in Clovis Oncology, Inc. Derivative Litig., C.A. No. 2017-0222-JRS, 2019 WL 4850188 (OCT. 1, 2019) denying a motion to dismiss Caremark claims involving allegedly “serial non-compliance” with FDA protocols and regulations having to do with drug approval. An additional case in Chapter 10 that asks whether the “disrespectful and unfairly disproportionate treatment of a female shareholder by the male majority in a closely held corporation constitutes corporate oppression” pursuant to New York Business Corporation Law § 1104-a (a)(1). A new case in Chapter 10 in which shareholders of AmerisourceBergen—one of the world’s leading wholesale distributors of opioid painkillers—sought to exercise their inspection rights under DGCL § 200 to investigate whether the firm had engaged in wrongdoing in connection with the distribution of opioids. Additional and expanded references to Model Business Corporation Act (MBCA) standards across Chapters 8, 9, and 10, including expanded references to MBCA standards concerning director conflicting interest transactions, the corporate opportunity doctrine, and the MBCA’s universal demand rule for derivative actions. A new case in Chapter 3 addressing duties of loyalty and candor in the partnership context that invokes the Meinhard v. Salmon standard in a manner that is more accessible to students. Updated coverage of the proxy system and proxy regulation, securities offering rules and regs, and developments in insider trading law. New cases and “spotlight” sections that address a variety of timely issues, including “unicorns” (start-up businesses with a valuation of at least $1 billion), claims involving opioid manufacturers, and corporate governance matters involving #MeToo claims. Professors and students will benefit from: Features that engage students in applying theory to practice, such as Real-Life Applications, Application Exercises, and Applying the Concepts. Experiential exercises on drafting documents and preparing appropriate filings. An overview in Chapter One of the various forms of business organization and their key attributes, advantages, and disadvantages. An emphasis on contemporary principal cases and issues that resonate with today’s students and fuel class discussion. Clear exposition of legal principles means students can absorb assigned reading on their own, and professors don’t have to explain it from the lectern in class. Attention to attorney ethical issue and rules that commonly arise in the representation of business entities. The online ascii art generator can convert text to multiline text boxes. Try it now.

The 250 Estate Planning Questions Everyone Should Ask

Author : Lita Epstein
Publisher : Simon and Schuster
Page : 192 pages
File Size : 50,8 Mb
Release : 2008-03-01
Category : Law
ISBN : 9781440501067

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The 250 Estate Planning Questions Everyone Should Ask by Lita Epstein Pdf

A Simon & Schuster eBook. Simon & Schuster has a great book for every reader.

Succession Planning for Small and Family Businesses

Author : William J. Rothwell,Robert K. Prescott
Publisher : CRC Press
Page : 322 pages
File Size : 52,9 Mb
Release : 2022-10-04
Category : Business & Economics
ISBN : 9781000728330

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Succession Planning for Small and Family Businesses by William J. Rothwell,Robert K. Prescott Pdf

Who will lead your organization into the future? Have you created the systems to properly implement required succession transitions? Have you put the financial tools in place to fund the transition? Do you want a plan that connects with your personal and company core values? When do you include timely planning related to strategy and talent issues? What are the appropriate communication strategies for sharing your plan? What legal issues need consideration related to the strategy, financial, and people aspects of succession? So, what is preventing you from starting this effort tomorrow? Small and family businesses are the bedrock of all businesses. More people are employed by small and family-owned businesses than by all multinational companies combined. Yet the research on small and family businesses is bleak: fewer than one-third of small business owners in the United States can afford to retire. Only 40% of small businesses have a workable disaster plan in case of the sudden death or disability of the owner, and only 42% of small businesses in the United States have a succession plan. Fewer than 11% of family-owned businesses make it to the third generation beyond the founder. Lack of succession planning is the second most common reason for small business failure. Many organizations often wonder where to start and what to do. Succession Planning for Small and Family Businesses: Navigating Successful Transitions presents a comprehensive approach to guiding such efforts. Small and family-owned businesses rarely employ first-rate, well-qualified talent in human resources. More typically, business owners must be jacks-of-all-trades and serve as their own accountants, lawyers, business consultants, marketing experts, and HR wizards. Unfortunately, that does not always work well when business owners embark on planning for retirement or business exits. To help business owners avert problems, this book advises on some of the management, tax and financial, legal, and psychological issues that should be considered when planning retirement or other exits from the business. This comprehensive approach is unique when compared to the books, articles, and other literature that currently exist on the market. This book takes on a bold and integrated approach. Relevant research combined with the rich experiences of the authors connects this thorough, evidence-based approach to action-based approaches for the reader.

Financial and Estate Planning Guide 2009

Author : Anonim
Publisher : CCH
Page : 1100 pages
File Size : 48,5 Mb
Release : 2008-09
Category : Business & Economics
ISBN : 0808091794

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Financial and Estate Planning Guide 2009 by Anonim Pdf

The CCH Financial and Estate Planning Guide is the premier guidebook for professionals who structure, tailor and administer financial and estate plans. In the clearest of language, the guide explains all the important planning concepts, and examines the most important techniques used to set and meet the financial goals of clients and their families.

Statistics of Income

Author : Anonim
Publisher : Unknown
Page : 700 pages
File Size : 52,8 Mb
Release : 2005
Category : Income tax
ISBN : MINN:30000011082124

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Statistics of Income by Anonim Pdf

Limited Liability Company and Partnership Answer Book

Author : Alson R. Martin
Publisher : Wolters Kluwer
Page : 2332 pages
File Size : 43,5 Mb
Release : 2010-12-21
Category : Business & Economics
ISBN : 9780735595156

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Limited Liability Company and Partnership Answer Book by Alson R. Martin Pdf

This easy-to-read, Qandamp;A resource includes 300+ answers to help you custom design an LLC or LLP, weigh the pros and cons of converting your business to an LLC or LLP, capitalize on the advantages of converting to an LLC or LLP, ensure IRS compliance and avoid andquot;double taxationandquot; of revenues; also includes a state-by-state listing of statutory provisions regarding structure and organization; registration procedures and filing fees; a comparison chart of the LLC, LLP, regular and S corporation, limited partnership, and general partnership; with model operating agreements. By Alson R. Martin, Esq. For most companies, doing business as a limited liability company or partnership offers significant benefits. Limited Liability Company and& Partnership Answer Book's easy-to-read Qandamp;A format makes clear and accessible both the legal rules and important business decisions regarding LLCs and LLPs. With more than 300 authoritative answers, you'll understand how to: Custom design an LLC or LLP that provides liability protection to principals and agents -- and one-time taxation of revenue Weigh the pros and cons of converting your business to an LLC or LLP Capitalize on the operational, tactical, and strategic advantages of converting to an LLC or LLP Ensure compliance with the IRS and avoid andquot;double taxationandquot; of revenues Set up accurate and efficient tax and accounting systems Use a family limited partnership or LLC in business succession planning Plus, this practical handbook contains a state-by-state listing of statutory provisions regarding structure and organization; registration procedures and filing fees; a comparison chart of the LLC, LLP, regular and S corporation, limited partnership, and general partnership; and model operating agreements.

Estate Tax Reform and the Family Business

Author : United States. Congress. House. Committee on Small Business
Publisher : Unknown
Page : 160 pages
File Size : 41,5 Mb
Release : 1995
Category : Business & Economics
ISBN : UCR:31210013740434

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Estate Tax Reform and the Family Business by United States. Congress. House. Committee on Small Business Pdf

Federal Taxation of Wealth Transfers

Author : Stephanie J. Willbanks,Alyssa A. DiRusso
Publisher : Aspen Publishing
Page : 592 pages
File Size : 41,8 Mb
Release : 2024
Category : Law
ISBN : 9781543804607

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Federal Taxation of Wealth Transfers by Stephanie J. Willbanks,Alyssa A. DiRusso Pdf

Buy a new version of this textbook and receive access to the Connected eBook on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes an outline tool and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement an estate planning course. New to the 5th Edition: Alyssa A. DiRusso joins as a co-author, bringing her background in high-net-worth practice and in-house fiduciary administration to broaden the book's perspective. A new introduction to gratuitous transfers in Chapter 1. More detailed analysis of defined value clauses in Chapter 3. A new section on taxation of nonprofit organizations in Chapter 14. New cases throughout the book. Updated values and computations. Professors and students will benefit from: Organization - the book is organized by the three different transfer taxes and by IRC section. Flexibility - the text, cases, and problems allow a focus on statutory construction, planning, or policy. Focus on basics - the book is adaptable to a two- or three-credit transfer tax course, to supplement an estate planning course, or for an LLM course. Detailed textual explanations with references to current cases and administrative rulings--but they also provide historical context and development. Problems that focus on discrete issues to build a solid foundation. Edited cases that focus on fundamentals.

Handbook on Taxation

Author : W. Bartley Hildreth
Publisher : Routledge
Page : 1021 pages
File Size : 46,7 Mb
Release : 2019-07-16
Category : Political Science
ISBN : 9781351564281

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Handbook on Taxation by W. Bartley Hildreth Pdf

A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

Estate and Business Succession Planning

Author : Russell J. Fishkind,Robert C. Kautz
Publisher : John Wiley and Sons
Page : 383 pages
File Size : 54,5 Mb
Release : 2001-06-15
Category : Business & Economics
ISBN : 9780471438069

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Estate and Business Succession Planning by Russell J. Fishkind,Robert C. Kautz Pdf

Written by two attorneys who specialize in estate planning, this book clarifies all the issues involved in planning an estate and transferring wealth. It offers comprehensive estate planning guidelines, including creating a will, designating power of attorney, trusts, and life insurance, and includes up-to-date estate and inheritance tax information.

Estate Freezes

Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation
Publisher : Unknown
Page : 280 pages
File Size : 49,9 Mb
Release : 1991
Category : Estate planning
ISBN : PSU:000017878876

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Estate Freezes by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation Pdf

"Discussion Draft" Relating to Estate Valuation Freezes

Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 444 pages
File Size : 46,9 Mb
Release : 1990
Category : Estates (Law)
ISBN : STANFORD:36105111207994

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"Discussion Draft" Relating to Estate Valuation Freezes by United States. Congress. House. Committee on Ways and Means Pdf