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Articles
1-91 out of 91 article(s)
| Title |
Author |
Type |
Date |
Words |
| Gifting shares of stock in a closely held business. |
Fromm, Steven J. |
|
Sep 1, 2009 |
778 |
| Valuation discounts for estate and gift taxes: recent court decisions offer guidance on interests in closely held businesses. |
Ransome, Justin P.; Satchit, Vinu |
|
Jul 1, 2009 |
3968 |
| Determining the fair value of minority ownership interests in closely held corporations: are discounts for lack of control and lack of marketability applicable? |
Cavendish, Rebecca C.; Kammerer, Christopher W. |
|
Feb 1, 2008 |
6177 |
| Today's disputes and duties in closed corporations. |
Ketchey, Charles, Jr.; Remington, Bridget E. |
|
Feb 1, 2008 |
3861 |
| Saving taxes in transfers of personal goodwill: sale of a closely held business. |
Nevius, Alistair M. |
|
Dec 1, 2007 |
584 |
| Corporate governance for privately-held businesses. |
Kintz, Richard |
|
Mar 19, 2007 |
869 |
| Does a Florida minority shareholder in a closely held corporation owe a fiduciary duty to fellow shareholders? |
Russo-Di Staulo, Francesca; Cazeau, Jeff |
|
Oct 1, 2005 |
5116 |
| Redeeming closely held stock. |
Schnee, Edward J. |
|
Jun 1, 2005 |
916 |
| Brotherly stock sale caused an ownership change. |
Fox-Simpson, Catherine |
|
May 1, 2005 |
621 |
| Conversion of C corporation into an LLC. |
Polakov, Adam |
|
Nov 1, 2004 |
950 |
| Reducing BIG for QSub stock. |
Valdez, Domingo |
|
Nov 1, 2004 |
741 |
| A fringe benefit primer for the closely held C corporation. |
Altieri, Mark P. |
|
Nov 1, 2004 |
4212 |
| A fringe benefit primer for the closely held C corporation. |
Altieri, Mark P. |
|
Oct 1, 2004 |
3871 |
| Shareholder Agreements Can Avoid Litigation and Promote Harmonious Relations in Close Corporations. |
|
|
Jun 21, 2004 |
908 |
| Extracting value from closely held corporations. |
Diamond, Irving F. |
|
Apr 1, 2004 |
2161 |
| A good deal depends on preparation: CPAs can help client-owners of closely held entities tidy up their businesses for a sale. |
Burkert, Rod P. |
|
Nov 1, 2003 |
3836 |
| Reasonable compensation. |
Cenker, William J. |
|
Nov 1, 2003 |
638 |
| What is reasonable compensation? |
Beck, Allen M. |
|
Oct 1, 2003 |
592 |
| Inadequate disclosure of gifts of closely held business interests. |
Lerman, Jerry L. |
|
Apr 1, 2003 |
931 |
| Guidelines for closely-held corporations. |
Brown, Arthur Wm., Jr. |
|
Mar 17, 2003 |
1196 |
| Avoiding locked-in installment gains on predeath stock redemptions. |
Ellentuck, Albert B. |
|
Dec 1, 2002 |
748 |
| Closely held corporations and stock redemption. |
Bonn, John R. |
|
Oct 28, 2002 |
1106 |
| Mind your own business: use an agreement. (The 2002 Law Journal). |
Clerici, Guy F.; Shealy, Adam L. |
|
Oct 1, 2002 |
1441 |
| Employee-owner compensation in C and S corporations. |
Beck, Allen M. |
|
Oct 1, 2002 |
644 |
| Contribution of appreciated stock. |
Schnee, Edward J. |
|
Sep 1, 2002 |
506 |
| Automatic tax-year-change procedures modified for C corporations. (Accounting Methods & Periods). |
Thornton, David A. |
|
Sep 1, 2002 |
1174 |
| Paying for LTC insurance: the C corporation advantage. |
Bakale, Anthony |
|
Aug 1, 2002 |
1418 |
| Valuing a closely held manufacturer. |
Ellentuck, Albert B. |
|
Jan 1, 2002 |
977 |
| Effect of built-in gain on value of closely held stock. |
Smith, Darlene Pulliam |
|
Jan 1, 2002 |
584 |
| Valuing closely held businesses. (Estates, Trusts & Gifts). |
Koppel, Michael D. |
|
Dec 1, 2001 |
399 |
| Valuing a decedent's closely held stock. |
Friske, Karyn Bybee |
|
Oct 1, 2001 |
846 |
| Sale-and-leaseback of real property. |
Fink, Philip R. |
|
May 1, 2001 |
2767 |
| Flexible "Wait-And-See" Agreement. |
Olearcek, Patrick F. |
|
Mar 1, 2001 |
1471 |
| Corporate Strategies to Structure Stock Redemptions in Closely Held Corporations. |
Lockwood, M. Jill; Fletcher, Leslie B. |
|
Feb 1, 2001 |
1999 |
| Suspended PALs from C years could be deducted in S election year. |
Fiore, Nicholas J. |
|
Jan 1, 2001 |
1311 |
| OK for ex-spouse to get corporate return info. |
Lynch, Michael |
|
Jan 1, 2001 |
189 |
| The status of the "independent investor" test in reasonable compensation determinations. |
Smith, Darlene Pulliam |
|
Jun 1, 2000 |
4072 |
| Exacto Spring Corp. breaks new ground in reasonable compensation. |
Lyden, George |
|
Apr 1, 2000 |
785 |
| Estate of Simplot: the Tax Court applies a significant premium to voting privileges. |
Pratt, David; Bucher, Elaine M. |
|
Apr 1, 2000 |
3390 |
| Reasonable compensation for closely held corporations. |
Grush, Gary |
|
Feb 1, 2000 |
1217 |
| Shareholder guarantees of corporate debt. |
Schnee, Edward J. |
|
Oct 1, 1999 |
586 |
| Establishing a Sec. 401(k) plan. |
Ellentuck, Albert B. |
|
Sep 1, 1999 |
1228 |
| Tax Court bases premium for minority interest on percentage of company value. |
Weatherwax, Roy C. |
|
Aug 1, 1999 |
1385 |
| Post-TRA '97 S corps. and ESOPs - an ideal combination. |
Diamond, Louis H. |
|
Jan 1, 1999 |
3682 |
| Breaking up is hard to do. |
Swad, Randy |
|
Dec 1, 1998 |
3333 |
| Challenging excess compensation. |
Schnee, Edward J. |
|
Dec 1, 1998 |
490 |
| TRA 97 is not the only reason to review existing estate plans involving closely held stock. |
Tiernan, Peter B. |
|
Oct 1, 1998 |
5699 |
| Recapitalization occurring prior to the effective date of Chapter 14 treated as taxable gift. |
LaRue, Jack |
|
Oct 1, 1998 |
568 |
| Valuing closely held stock. |
Schnee, Edward J. |
|
Aug 1, 1998 |
459 |
| Interest on deferral of estate taxes. |
Rhine, David S. |
Brief Article |
May 1, 1998 |
356 |
| The shareholders' agreement - don't leave your P.A. without it. |
Waldman, Glenn J. |
|
Oct 1, 1997 |
2452 |
| Gifts of closely held business stock may sacrifice future savings. |
Liguori, Albert W. |
|
May 1, 1997 |
890 |
| Risks of investing in private corporations. |
Garvin, Tim |
|
Feb 1, 1997 |
2079 |
| Rental activity as a closely held business. |
Hudson, Boyd D. |
|
Jan 1, 1997 |
575 |
| Valuation and tax considerations in selling the closely-held corporation. |
Hays, Charles T.; Philhours, Joel |
|
Jan 1, 1997 |
3449 |
| The challenges of the family board. |
Nelson, Marilyn Carlson |
|
Jan 1, 1997 |
2291 |
| Deducting personal interest. |
|
Brief Article |
Oct 1, 1996 |
549 |
| Substantial modifications of buy-sell agreements. |
Hudson, Boyd D. |
|
Oct 1, 1996 |
611 |
| Nonqualified deferred compensation agreements. |
Person, Stanley |
|
Aug 1, 1996 |
496 |
| Closely held C corporations: using deferred compensation to capture the 15% bracket. |
Duran, Michael W. |
|
Apr 1, 1996 |
1145 |
| Final regulations deem net income from rental to close corporation nonpassive. |
Ochsenschlager, Thomas P. |
Brief Article |
Feb 1, 1996 |
411 |
| Charitable contributions of closely held stock. |
Gillis, Michael R. |
|
Dec 1, 1995 |
1179 |
| Valuation of closely held stock. |
Phelps, Mary Brooke |
|
Dec 1, 1995 |
412 |
| Reasonable compensation. |
Person, Stanley |
Brief Article |
Oct 1, 1995 |
392 |
| Buy-sell agreements and estate planning. |
Fiore, Nicholas |
|
Oct 1, 1995 |
745 |
| Small business tax solutions. |
Bloom, Bryan E. |
|
Sep 1, 1995 |
751 |
| Deducting a bonus accrued for an unrelated party. |
Ellentuck, Albert B. |
|
May 1, 1995 |
664 |
| Section 469. |
Webster, Allison; Weld, Leonard G. |
|
Apr 1, 1995 |
2626 |
| Avoiding PHC income problems. |
Rozsa, Peter |
|
Mar 1, 1995 |
477 |
| Swing vote attribute affects value of gifted minority interest. |
Coplan, Robert B. |
|
Jan 1, 1995 |
631 |
| Deferring income by adopting a SEP. |
Ellentuck, Albert B. |
|
Jan 1, 1995 |
642 |
| Private annuities are an underused succession planning device. |
Gillis, Michael R. |
|
Dec 1, 1994 |
1074 |
| Valuing gifts of closely held stocks. |
Fiore, Nicholas |
|
Dec 1, 1994 |
667 |
| Letter Ruling 9420001: a taxable gift on conversion of preferred stock to common stock. |
Thompson, James G. |
|
Oct 1, 1994 |
699 |
| Expiration of the Sec. 469 temporary regulations for C corporations. |
Gratz, Michael |
|
Oct 1, 1994 |
840 |
| Shareholder advances and business bad debt deductions. |
Fiore, Nicholas |
|
Aug 1, 1994 |
633 |
| Using ESOPs to solve succession problems. |
Flesher, Dale L. |
|
May 1, 1994 |
2322 |
| New corporation may use cash method even though first year's gross receipts exceed $5 million. |
Luchs, Lorin D. |
Brief Article |
May 1, 1994 |
192 |
| How owners of closely held businesses can use minority valuations to lower estate taxes. |
Rabun, Larry |
Brief Article |
Mar 1, 1994 |
364 |
| Valuation of minority discounts in closely-held companies. |
Hopson, James F.; Sheehy, William J. |
|
Dec 1, 1993 |
2364 |
| Reasonable compensation: auto dealer prevails. |
Smigelski, G. Todd |
|
Dec 1, 1993 |
1409 |
| Planning the purchase or sale of a closely held business. |
Chalfin, Robert J. |
|
Jun 1, 1993 |
1611 |
| Stock gifts and minority discounts. |
|
Brief Article |
Apr 1, 1993 |
203 |
| The accumulated earnings tax. |
Fiore, Nicholas J. |
|
Mar 1, 1993 |
527 |
| Family business succession checklist. |
|
|
Oct 1, 1992 |
417 |
| Valuation of closely held businesses: estate and gift tax issues. |
Hitchner, James R. |
|
Jul 1, 1992 |
5060 |
| Buy-sell agreements protect heirs' interests. |
Woolnough, Peter F. |
|
Jul 1, 1992 |
1054 |
| Breaking up is hard to do. |
Fiore, Nicholas J. |
|
Dec 1, 1991 |
645 |
| All in the family. |
Fiore, Nicholas J. |
|
Sep 1, 1991 |
649 |
| The three steps to going public. |
Rogers, Robert K. |
|
Aug 1, 1991 |
1017 |
| Valuing closely held businesses. |
Fiore, Nicholas J. |
|
Apr 1, 1990 |
736 |
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