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    Using a Buy/Sell Agreement to Transfer Ownership

    Article A buy/sell agreement is a contract that restricts business owners from freely transferring their ownership interests in the business; they are a tool in providing for a planned and orderly transfer...
    Published on August 24, 2012

    Appendix 8 Sample Buy-Sell Agreement

    Toolkit The Toolkit Companion Disc to the Accountant's Business Manual Supplement 48 contains an error. Business Plans Appendix 8, Samply Buy-Sell Agreement, was one of the appendix files that was mistakenly omitted from the 2011-2012 CD, which would have been included with your supplement
    Published on February 02, 2012

    Top 10 Steps of Succession Planning for a Privately Held Business

    Article Succession planning for the privately held business results in an orderly transfer of the ownership and management of the business to the next generation in a tax-efficient manner.
    Published on November 30, 2012

    IRS Wins Again on Annual Exclusion of Gifts of Partnership Interests

    Article In Fisher, the IRS has again won on the issue of whether taxpayers’ transfers of partnership interests were transfers of present interests in property. The court held the transfers did not qualify for the gift tax annual exclusion.
    Published on May 03, 2011

    Guiding Clients Through the Transfer-for-Value Maze

    Article Editor: Michael David Schulman, CPA/PFS One of the most attractive aspects of life insurance as an estate and financial planning tool is the tax treatment of the death proceeds. Generally, the proceeds of a life insurance policy received by a beneficiar
    Published on May 12, 2010

    Current Developments in S Corporations

    Article This article discusses major changes and developments that directly affect S corporations and their tax advisers during the period of this update (July 10, 2012–July 9, 2013).
    Published on September 30, 2013

    Current Developments in S Corporations (Part I)

    Article This two-part article discusses recent legislation, cases, rulings, regulations, and other developments in the S corporation area. Part I covers operational issues, including new guidance on the treatment of medical insurance premiums for wholly owned S corporations, new built-in gain developments, and the impact of charitable giving by S corporations
    Published on May 10, 2010

    Current Developments in S Corporations (Part I)

    Article This two-part article discusses recent legislation, cases, rulings, regulations, and other developments in the S corporation area. Part I covers operational issues; part II, in the November issue, will cover S corporation eligibility, elections, and termination issues.
    Published on January 28, 2011

    Lifetime Tax Planning for LLC Owners

    Article Several steps can be taken before a LLC member’s death to reduce estate and income taxes and to plan for an orderly succession.
    Published on July 23, 2013

    IRSs Calculation of Buy-in Payment Held Unreasonable

    Article The Tax Court held that the IRS’s calculation of the amount of a buy-in payment for the transfer of intangible assets from a U.S. company to a newly created foreign subsidiary was arbitrary, capricious, and unreasonable
    Published on April 16, 2010

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