Working With LLCs and FLPs.
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| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Online Book |
| Language: | English |
| Published: |
The National Underwriter Company,
2013
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| 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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| _version_ | 1792608121915441152 |
|---|---|
| author | Commito, Thomas F. |
| author_corporate | PALCI EBSCO books |
| author_corporate_role | |
| author_facet | Commito, Thomas F. PALCI EBSCO books |
| author_role | |
| author_sort | Commito, Thomas F. |
| author_variant | t f c tf tfc |
| building | Falvey Library |
| callnumber-first | K - Law |
| callnumber-label | KF1380 |
| callnumber-raw | KF1380 |
| callnumber-search | KF1380 |
| callnumber-sort | KF 41380 |
| callnumber-subject | KF - United States |
| collection | Online |
| collection_raw_str_mv | World Wide Web |
| 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. |
| ctrlnum | (OCoLC)on1022789842 (OCoLC)1022789842 |
| first_indexed | 2021-11-06T09:05:54Z |
| format | Online Book |
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|
| genre | Electronic books. |
| genre_facet | Electronic books. |
| geographic | United States. fast (OCoLC)fst01204155 |
| geographic_facet | United States. |
| hidden_from_falvey_str | No |
| id | 2642549 |
| illustrated | Not Illustrated |
| institution | Villanova University |
| isbn | 1938130219 9781938130212 |
| language | English |
| last_indexed | 2021-11-06T09:05:54Z |
| oclc_num | 1022789842 |
| physical | 1 online resource (258 pages) |
| publishDate | 2013 |
| publisher | The National Underwriter Company, |
| 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. 05-NOV-21 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 0 KF1380 |
| 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 |
| suppressed_str | 0 |
| title | Working With LLCs and FLPs. |
| title_auth | 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_short | Working With LLCs and FLPs. |
| title_sort | working with llcs and flps |
| topic | Private companies United States. Limited liability United States. Limited liability. fast (OCoLC)fst00998900 Private companies. fast (OCoLC)fst01077461 |
| topic_facet | Private companies Limited liability Limited liability. Private companies. |
| url | http://ezproxy.villanova.edu/login?URL=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1699454 |
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| work_keys_str_mv | AT commitothomasf workingwithllcsandflps |