
LEGAL
Chronologically organized to follow the legal life cycle of a family business, Estate and Entity Planning: Family Business Organizations provides a complete practice system for planning, organizing, maintaining, and disposing of interests in family-owned businesses. It furnishes relevant state statutes, research aids, and tax law, as well as:
• Practical analysis and proven strategies
• More than 200 necessary forms
• Comparison charts
• Checklists
• Graphs, including a graphic analysis of the relative taxation of S and C corporations and a comparison of the features of S corporations and limited partnerships
• State law; trusts; accounting methods; compensation; exit strategies; restrictive agreements; maintaining the ongoing business
• Solutions to tax problems brought on by additional capital and changing family structures; types of legal entities
• Redemptions; dissolutions; S corporation eligibility; solving shareholder disputes; controlling future ownership; buy-sell agreements between shareholders or partners
• Gifts of interest in the business and their tax consequences; life insurance opportunities; valuation techniques
• Opportunity shifting as it relates to § 2036(c) and otherwise
• Property and tax planning through grantor-retained income trusts and the marital deduction; generation-skipping taxes
• § 2032A business and real estate income valuation, and charitable contributions
Family Business Organizations
VOLUME 1
Acknowledgement
Preface
Introduction
Members of the Family Business Entity
Choice of Business Entity
Partnerships in Family Business Planning
Limited Liability Companies and Limited Liability
Partnerships in the Family Business Plan
Operational Aspects of the Family Partnership
Special Tax Problems of Family Partnerships
Planning for the Corporate Entity
Operational Aspects of the Family Corporation
Selected Tax Aspects of C Corporations
Selected Tax Aspects of S Corporations
The Ongoing Corporation--Problems and Solutions
Business Trusts
VOLUME 2
Multiple Entities
Control Agreements: Management and Ownership
The Family Aspect of the Family Business
Planning the Buy-Sell Agreement for the Family Business?
Family Business Planning With Life Insurance
Shifting of Business Interest Value and Opportunity
Estate Planning for Business Organizations
Retirement Planning
Enter replacement volume, chapter and page numbers separated by commas. For example: Volume 2, Chapter 5, Pages 7, 12-19. Please limit requests to 25 pages or less. If you are located outside the United States or for more than 25 pages please contact Customer Service 1-800-328-4880.
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