Using a Buy/Sell Agreement to Transfer Ownership
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 January 01, 2012
Using a Buy/Sell Agreement to Restrict Transfers of Partnership Interests
A buy/sell agreement is a popular way to establish some parameters for the disposition of a partnership interest while establishing a method that can be used to value the interest and...
Published on August 01, 2014
Appendix 8 Sample Buy-Sell Agreement
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
The Tax Adviser August 2014
Articles 2014 Tax Software Survey Paul Bonner Final Sec. 67(e) Regulations: The End of a Long Journey Carol A. Cant
Published on July 31, 2014
Who Is a Manufacturer Under the Proposed Contract Manufacturing Regs.
In February 2008, the IRS issued proposed regulations intended to clarify the manufacturing exception in the context of foreign base company sales income (FBCSI) under Sec. 954(d)(1).
Published on July 01, 2008
Important Lessons Regarding Valuation Issues
Taxpayers with high income and high net worth should be diligent regarding the valuation process and ensure they have used thorough and well-documented appraisal methodologies.
Published on April 01, 2012
Benefits of Interest Charge Domestic International Sales Corporations
Taxpayers can use an interest charge domestic international sales corporation (IC-DISC) to obtain a tax incentive available to manufacturers, producers, resellers, and exporters of goods that are produced in the United States with an ultimate destination outside the United States.
Published on December 01, 2014
Top 10 Steps of Succession Planning for a Privately Held Business
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 December 01, 2012
...life settlement proceeds has been unclear until recently. However, the IRS issued guidance during 2009 that clarifies when and to what extent policyholders must recognize capital gain when they sell a life insurance policy
Published on February 01, 2010
Significant Recent Developments in Estate Planning
This article examines developments in estate and gift tax planning and compliance between June 2006 and May 2007.
Published on September 01, 2007