Working With LLCs and FLPs.

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Main Author: Commito, Thomas F.
Corporate Author: PALCI EBSCO books
Format: Online Book
Language:English
Published: The National Underwriter Company, 2013
Subjects:
Online Access:http://ezproxy.villanova.edu/login?URL=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1699454
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id 2642549
ctrlnum (OCoLC)on1022789842
(OCoLC)1022789842
collection Online
institution Villanova University
building Falvey Library
record_format marc
spelling Commito, Thomas F.
Working With LLCs and FLPs.
Newburyport : The National Underwriter Company, 2013.
1 online resource (258 pages)
text txt rdacontent
computer c rdamedia
online resource cr rdacarrier
Electronic access restricted to Villanova University patrons.
Print version record.
Intro; Dedication; Preface and Acknowledgements; About the Author; Chapter 1: INTRODUCTION; A Brief History; Applicable Law; Fundamental Characteristics; Family Limited Partnership (FLP); Terms; Chapter 2: FEDERAL INCOME TAXATION: CLASSIFICATION ISSUES; Introduction; Historical Background; â#x80;#x9C;Check-the-Boxâ#x80;#x9D; Regulations; The Impact of the New Regulations; An Exciting Concept: Single Member LLCs Under the New Regulations; Chapter 3: FEDERAL TAX ISSUES: OPERATING THE LLC OR FLP; Overview; Formation; Pass Through of Income and Expenses; Allocations; Current Distributions.
Liquidation DistributionsSome Special Tax Concerns; Passive Activity Loss Rules; At Risk Rules; Transfers of Property in Satisfaction of Debt; Self Employment Income; Partnership Audit Issues; Chapter 4: COMPARISON OF LLCs AND OTHER BUSINESS FORMS; Introduction; LLCs Versus Corporations; Formation; Capital Structure; Organizational Structure; Ownership Structure; Limited Liability; Entity Characterization; Taxation; Distributions; Withdrawals; Termination; LLCs Versus S Corporations; S Corporation as a Corporation; Formation; Capital Structure; Taxation; Basis and Deductibility of Losses.
Employment TaxesMiscellaneous; LLCs Versus General Partnerships; Formation; Finance; Withdrawals; Dissolution; Miscellaneous; LLCs Versus Limited Partnerships (Including FLPs); Overview; Management; Chapter 5: THE STATUTORY FRAMEWORK; Overview; General Provisions; Nature of Business; Powers; Name; Formation; Who May Form an LLC?; Articles of Organization; The Operating Agreement; Management; Authority to Bind; Duties of Members and Managers; Indemnification; Financial Matters; Contributions; Allocation of Profits and Losses; Distributions; Dissolution; Winding-Up or Continuing the Business.
Specific State StatutesChapter 6: BUY SELL AGREEMENTS; Overview; IRC Section 736 â#x80;#x93; The Gatekeeper; IRC Section 736(b); IRC Section 736(a) Payments; Ascertaining Whether a Payment is an IRC Section 736(a) or IRC Section 736(b) Payment; The IRC Section 754 Election; Cross Purchase Arrangements; Life Insurance; Drafting the Buy Sell Agreement; Chapter 7: EMPLOYEE BENEFIT PLANNING; Qualified Plans; Nonqualified Deferred Compensation Benefits; Medical and Health Insurance; Group Term Life Insurance; Split Dollar Plans; Business Owned Life Insurance; Fringe Benefits.
Chapter 8: SECURITIES, BANKRUPTCY AND OTHER FEDERAL LAW ISSUESSecurities Law; Bankruptcy Law; Foreign LLCs and Interstate Commerce; Chapter 9: MERGERS AND CONVERSIONS; Overview; Terminology and State Statutes; Merger of Corporations and LLCs; Conversions of Partnerships; Professional LLCs; Chapter 10: ESTATE PLANNING; Valuation; Chapter 14; Liquidation Rights; Minority Discounts; Income Tax Considerations; The Family Limited Liability Company; Asset Protection; Medicare and Medicaid Planning; LLC Versus a Trust; The Life Insurance LLC; The Family LLC Versus the Family Limited Partnership.
Chapter 11: VALUATION.
Private companies United States.
Limited liability United States.
Limited liability. fast (OCoLC)fst00998900
Private companies. fast (OCoLC)fst01077461
United States. fast (OCoLC)fst01204155
Electronic books.
PALCI EBSCO books.
Print version: Commito, Thomas F. Working With LLCs and FLPs: A Practitioner's Guide to Limited Liability Companies and Family Limited Partnerships. Newburyport : The National Underwriter Company, ©2013
http://ezproxy.villanova.edu/login?URL=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1699454
WWW KF1380
language English
format Online
Book
author Commito, Thomas F.
spellingShingle Commito, Thomas F.
Working With LLCs and FLPs.
Intro; Dedication; Preface and Acknowledgements; About the Author; Chapter 1: INTRODUCTION; A Brief History; Applicable Law; Fundamental Characteristics; Family Limited Partnership (FLP); Terms; Chapter 2: FEDERAL INCOME TAXATION: CLASSIFICATION ISSUES; Introduction; Historical Background; â#x80;#x9C;Check-the-Boxâ#x80;#x9D; Regulations; The Impact of the New Regulations; An Exciting Concept: Single Member LLCs Under the New Regulations; Chapter 3: FEDERAL TAX ISSUES: OPERATING THE LLC OR FLP; Overview; Formation; Pass Through of Income and Expenses; Allocations; Current Distributions.
Liquidation DistributionsSome Special Tax Concerns; Passive Activity Loss Rules; At Risk Rules; Transfers of Property in Satisfaction of Debt; Self Employment Income; Partnership Audit Issues; Chapter 4: COMPARISON OF LLCs AND OTHER BUSINESS FORMS; Introduction; LLCs Versus Corporations; Formation; Capital Structure; Organizational Structure; Ownership Structure; Limited Liability; Entity Characterization; Taxation; Distributions; Withdrawals; Termination; LLCs Versus S Corporations; S Corporation as a Corporation; Formation; Capital Structure; Taxation; Basis and Deductibility of Losses.
Employment TaxesMiscellaneous; LLCs Versus General Partnerships; Formation; Finance; Withdrawals; Dissolution; Miscellaneous; LLCs Versus Limited Partnerships (Including FLPs); Overview; Management; Chapter 5: THE STATUTORY FRAMEWORK; Overview; General Provisions; Nature of Business; Powers; Name; Formation; Who May Form an LLC?; Articles of Organization; The Operating Agreement; Management; Authority to Bind; Duties of Members and Managers; Indemnification; Financial Matters; Contributions; Allocation of Profits and Losses; Distributions; Dissolution; Winding-Up or Continuing the Business.
Specific State StatutesChapter 6: BUY SELL AGREEMENTS; Overview; IRC Section 736 â#x80;#x93; The Gatekeeper; IRC Section 736(b); IRC Section 736(a) Payments; Ascertaining Whether a Payment is an IRC Section 736(a) or IRC Section 736(b) Payment; The IRC Section 754 Election; Cross Purchase Arrangements; Life Insurance; Drafting the Buy Sell Agreement; Chapter 7: EMPLOYEE BENEFIT PLANNING; Qualified Plans; Nonqualified Deferred Compensation Benefits; Medical and Health Insurance; Group Term Life Insurance; Split Dollar Plans; Business Owned Life Insurance; Fringe Benefits.
Chapter 8: SECURITIES, BANKRUPTCY AND OTHER FEDERAL LAW ISSUESSecurities Law; Bankruptcy Law; Foreign LLCs and Interstate Commerce; Chapter 9: MERGERS AND CONVERSIONS; Overview; Terminology and State Statutes; Merger of Corporations and LLCs; Conversions of Partnerships; Professional LLCs; Chapter 10: ESTATE PLANNING; Valuation; Chapter 14; Liquidation Rights; Minority Discounts; Income Tax Considerations; The Family Limited Liability Company; Asset Protection; Medicare and Medicaid Planning; LLC Versus a Trust; The Life Insurance LLC; The Family LLC Versus the Family Limited Partnership.
Private companies United States.
Limited liability United States.
Limited liability. fast (OCoLC)fst00998900
Private companies. fast (OCoLC)fst01077461
author_facet Commito, Thomas F.
PALCI EBSCO books
author_variant t f c tf tfc
author_role
author_corporate PALCI EBSCO books
author_corporate_role
author_sort Commito, Thomas F.
title Working With LLCs and FLPs.
title_short Working With LLCs and FLPs.
title_full Working With LLCs and FLPs.
title_fullStr Working With LLCs and FLPs.
title_full_unstemmed Working With LLCs and FLPs.
title_auth Working With LLCs and FLPs.
title_sort working with llcs and flps
publisher The National Underwriter Company,
publishDate 2013
physical 1 online resource (258 pages)
contents Intro; Dedication; Preface and Acknowledgements; About the Author; Chapter 1: INTRODUCTION; A Brief History; Applicable Law; Fundamental Characteristics; Family Limited Partnership (FLP); Terms; Chapter 2: FEDERAL INCOME TAXATION: CLASSIFICATION ISSUES; Introduction; Historical Background; â#x80;#x9C;Check-the-Boxâ#x80;#x9D; Regulations; The Impact of the New Regulations; An Exciting Concept: Single Member LLCs Under the New Regulations; Chapter 3: FEDERAL TAX ISSUES: OPERATING THE LLC OR FLP; Overview; Formation; Pass Through of Income and Expenses; Allocations; Current Distributions.
Liquidation DistributionsSome Special Tax Concerns; Passive Activity Loss Rules; At Risk Rules; Transfers of Property in Satisfaction of Debt; Self Employment Income; Partnership Audit Issues; Chapter 4: COMPARISON OF LLCs AND OTHER BUSINESS FORMS; Introduction; LLCs Versus Corporations; Formation; Capital Structure; Organizational Structure; Ownership Structure; Limited Liability; Entity Characterization; Taxation; Distributions; Withdrawals; Termination; LLCs Versus S Corporations; S Corporation as a Corporation; Formation; Capital Structure; Taxation; Basis and Deductibility of Losses.
Employment TaxesMiscellaneous; LLCs Versus General Partnerships; Formation; Finance; Withdrawals; Dissolution; Miscellaneous; LLCs Versus Limited Partnerships (Including FLPs); Overview; Management; Chapter 5: THE STATUTORY FRAMEWORK; Overview; General Provisions; Nature of Business; Powers; Name; Formation; Who May Form an LLC?; Articles of Organization; The Operating Agreement; Management; Authority to Bind; Duties of Members and Managers; Indemnification; Financial Matters; Contributions; Allocation of Profits and Losses; Distributions; Dissolution; Winding-Up or Continuing the Business.
Specific State StatutesChapter 6: BUY SELL AGREEMENTS; Overview; IRC Section 736 â#x80;#x93; The Gatekeeper; IRC Section 736(b); IRC Section 736(a) Payments; Ascertaining Whether a Payment is an IRC Section 736(a) or IRC Section 736(b) Payment; The IRC Section 754 Election; Cross Purchase Arrangements; Life Insurance; Drafting the Buy Sell Agreement; Chapter 7: EMPLOYEE BENEFIT PLANNING; Qualified Plans; Nonqualified Deferred Compensation Benefits; Medical and Health Insurance; Group Term Life Insurance; Split Dollar Plans; Business Owned Life Insurance; Fringe Benefits.
Chapter 8: SECURITIES, BANKRUPTCY AND OTHER FEDERAL LAW ISSUESSecurities Law; Bankruptcy Law; Foreign LLCs and Interstate Commerce; Chapter 9: MERGERS AND CONVERSIONS; Overview; Terminology and State Statutes; Merger of Corporations and LLCs; Conversions of Partnerships; Professional LLCs; Chapter 10: ESTATE PLANNING; Valuation; Chapter 14; Liquidation Rights; Minority Discounts; Income Tax Considerations; The Family Limited Liability Company; Asset Protection; Medicare and Medicaid Planning; LLC Versus a Trust; The Life Insurance LLC; The Family LLC Versus the Family Limited Partnership.
isbn 1938130219
9781938130212
callnumber-first K - Law
callnumber-subject KF - United States
callnumber-label KF1380
callnumber-sort KF 41380
callnumber-raw KF1380
callnumber-search KF1380
topic Private companies United States.
Limited liability United States.
Limited liability. fast (OCoLC)fst00998900
Private companies. fast (OCoLC)fst01077461
genre Electronic books.
geographic United States. fast (OCoLC)fst01204155
topic_facet Private companies
Limited liability
Limited liability.
Private companies.
genre_facet Electronic books.
geographic_facet United States.
url http://ezproxy.villanova.edu/login?URL=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1699454
illustrated Not Illustrated
oclc_num 1022789842
work_keys_str_mv AT commitothomasf workingwithllcsandflps
first_indexed 2021-11-06T09:05:54Z
last_indexed 2021-11-06T09:05:54Z
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