Redemptions and owner succession in the family business

Article Abstract:

Shareholders using family corporation stock redemptions as a way to secure owner succession may find exchange treatment of such redemptions to be favorable. Exchange treatment is available for instances of complete termination of shareholders' interests, substantially disproportionate redemptions, redemptions not essentially equivalent to dividends, and for some redemptions to pay estate taxes. Redemptions also affect the liabilities of the corporation itself or of spouses incident to a divorce.

Family-owned businesses, Stock redemption, Stock transfer, Family corporations

---

The new anti-abuse S corporation ESOP law

Article Abstract:

The author discusses the anti-tax abuse consequences for employee stock ownership plans of S corporations following the passage of the Economic Growth and Tax Relief Reconciliation Act of 2001.

Pension, health, and welfare funds, Pension Funds, Stock Ownership Plans, Employee stock ownership plans

---

Tax planning for QSub interest transfers

Article Abstract:

The author discusses tax planning issues involved in the stock transfer between S corporations and their wholly-owned qualified subchapter S subsidiaries.

Laws, regulations and rules, Subsidiary corporations, Subsidiaries, Stock transfer tax

Similar abstracts:

• Abstracts: Dangers in the oil business. Congestion takes its toll. It's work and it's fun: Part 2
• Abstracts: Madness in the housing market. Search continues for illiquidity solution. Housing gloom for property sector
• Abstracts: Of The Record - South and southeastern Regional Banks. Superior Financial Corp. IberiaBank Corporation
• Abstracts: Angel eyes. An aid to small business and convergence? Standard bearers
• Abstracts: Command performance. A potpourri of valuation issues. Tunes 'n' tech

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.