S Corporation Buy-Sell Checklist
Tax Section members can take advantage of the S corporation buy-sell checklist to help ensure that shareholders don't unknowingly transfer stock or stock rights to ineligible shareholders or that a second class of stock is not created
Published on October 05, 2012
AICPA S Corporation Buy-Sell Checklist - 2011 Update
The S Corporation Buy/Sell checklist includes some, but not all, of the items that may but are not required to be considered in reviewing an S corporation buy/sell agreement in order...
Published on March 28, 2012
Post-Mortem Checklist for S Corporation Shareholders
This checklist asks 24 questions to help practitioners think through various planning options and requirements for the year of death of S corporation shareholders and for the estate that includes S corporation stock. An accompanying article on the same subject brings further illumination to many of the items contained in
Published on February 18, 2010
Estate Planning Generic Checklist - 2005
This is a 2005 estate tax generic checklist. It covers items such as if you obtained everything you need to prepare your estate plan. Here is a quick checklist to get things started.
Published on September 23, 2012
Business Succession Planning Webinar - December 20, 2011
This page is for the December 20, 2011 AICPA webinar on business succession planning.
Published on April 10, 2013
December 2, 2011 Tax E-Alert - Super Committee Fails to Achieve Consensus on Deficit Reduction
Tax E-Alert December 2, 2011. In this issue: Super Committee Fails to Achieve Consensus; Obama signs Three Percent Withholding Repeal in Law; AICPA Comments on Etate Tax Suggestions; IRS Released Revised Form 2848
Published on February 01, 2012
Using Family Partnerships and Refuting IRS Challenges
This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
Published on September 05, 2012