Estate and Entity Planning: Family Business Organizations, 2d

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