Chapter 8 Estate Planning for Shareholders of Closely Held Corporations
Index
- Section 8.1 Generally
- Section 8.2 Gathering Information
- Section 8.3 Estate Planning Issues
- Section 8.4 Special Issues for Owners of Closely Held Corporations
- Section 8.5 Generally
- Section 8.6 Valuation for Tax Purposes
- Section 8.7 Internal Revenue Service Position—General ly
- Section 8.8 Specific Applications
- Section 8.9 Valuation Discounts
- Section 8.10 Buy-Sell Valuation Binding on Internal Revenue Service
- Section 8.11 I.R.C. § 2031 Regulation Provisions
- Section 8.12 Cases
- Section 8.13 I.R.C. § 2703
- Section 8.14 Effect of Form of Agreement
- Section 8.15 Special Valuation Rules of I.R.C. § 2701
- Section 8.16 General
- Section 8.17 Planning to Sell the Business
- Section 8.18 Generally
- Section 8.19 Comparison of Types of Agreements
- Section 8.20 Dividend Issues for Surviving Shareholders in a Redemption Agreement
- Section 8.21 Generally
- Section 8.22 Constructive Ownership
- Section 8.23 Tests to Avoid Dividend Treatment
- Section 8.24 I.R.C. § 303
- Section 8.25 Generally
- Section 8.26 Methods for Determining Price
- Section 8.27 Periodic Agreement
- Section 8.28 Appraisal
- Section 8.29 Book Value
- Section 8.30 Modified Book Value
- Section 8.31 Formula
- Section 8.32 Insurance Funding
- Section 8.33 Installment Payments of Any Unfunded Portion of the Purchase Price
- Section 8.34 Generally
- Section 8.35 Successor Management
- Section 8.36 Dealing With the Non-Active Family Members
- Section 8.37 Sunsetted I.R.C. § 2057, Formerly I.R.C. § 2033A
- Section 8.38 Treating Active and Inactive Family Members Fairly
- Section 8.39 Buy-Sell Agreement With Active Children
- Section 8.40 Sale During Lifetime
- Section 8.41 Gifts of Stock
- Section 8.42 Equalizing Gifts or Bequests
- Section 8.43 Multiple Classes of Stock
- Section 8.44 Control
- Section 8.45 Generally
- Section 8.46 Salary Continuation Plan
- Section 8.47 Generally
- Section 8.48 Life Insurance
- Section 8.49 Ownership
- Section 8.50 Source of Premiums
- Section 8.51 Beneficiary
- Section 8.52 Generally
- Section 8.53 Qualification
- Section 8.54 Conclusion
- Section 8.55 Exhibit A—Estate Planning Questionnaire
