Estate planning for the owner of an interest in a closely-held business.
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Estate planning for the owner of an interest in a closely-held business.

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Published by Panel Publishers in [Greenvale, N.Y.] .
Written in English



  • United States


  • Estate planning -- United States -- Compends.

Book details:

Edition Notes

StatementEdited by Irving Schreiber. Associate editor: Irving Beinhart. Panelists: Allan Bakst [and others]
ContributionsSchreiber, Irving, ed., Bakst, Allan., C.W. Post College. Tax Institute.
LC ClassificationsKF6572.Z9 E8 1971
The Physical Object
Pagination1 v. (various pagings)
ID Numbers
Open LibraryOL5294731M
LC Control Number72027769

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May 23,  · The closely-held, family business often is the most significant asset of the business owner’s estate, both from the point of view of valuation for transfer tax purposes as well as for family business succession. Closely-held, family businesses represent a significant contribution to the Nation’s gross national product and job creation. Estate Planning for the Closely Held Business Presented by: Dennis I. Belcher [email protected] and A. Determine Whether the Business Owner’s Estate Will Estate Planning with Life Insurance for the Closely Held Business. May 08,  · Under one statutory provision, which was enacted for the express purpose of helping to preserve closely-held businesses, the estate of a deceased owner may elect to pay the estate tax attributable to the value of the decedent’s interest in the closely-held business over a period of ten years. When a closely held business is a significant part of a client’s estate, as is often the case, business succession planning becomes an important part of the client’s estate planning. Estate planning issues include how to turn the business into cash for the owner’s retirement, who will take over or buy the business from the owner (family.

Estate Planning For S Corporations Owners. Closely Held Business Alert: Estate Planning For S Corporations Owners. Operating as an S corporation is the favored choice of many closely held business owners eager to escape the double taxation associated with C corporations. Jul 10,  · Closely Held Businesses - some considerations. Below is a great article on closely held businesses by the Legal Intelligencer. It sets forth a bunch of estate planning thoughts for people to consider for those that own their own businesses (they use the term "closely held" business, which usually means only a few owners). Transfers of a Closely Held Business to Family. The content of this article sources from Steve Goodman’s book Business Succession Goodman, CPA is a Long Island, NY based estate planning professional with 25 years of family wealth and business succession planning experience. Owner-parent leaves business real estate to. EPP Ch. 11 - Planning for a closely held business interest study guide by chelseafutrell includes 36 questions covering vocabulary, terms and more. Quizlet flashcards, activities and games help you improve your grades.

Practical Guide to Estate Planning () provides an overview of estate planning, offering the widest discussion on planning principles and tools from the simple to the sophisticated. This book is not lacking in detail, as witnessed by its well-annotated collection of . Closely Held Businesses in Estate Planning provides exhaustive coverage of the gratuitous transfer tax system, inter vivos gifting strategies, valuations freezes, intra-family sales, buy-sell agreements, the marital deduction, planning strategies for retirement income distributions, and valuation of closely held business Edwin T. Hood. Estate planning for an estate which involves a closely -held business presents some unique problems and opportunities. The business interest often represents significant value in the estate, is difficult to convert into cash, and is often viewed as a family heirloom. In dealing with the owner the estate planner. Oct 28,  · Jeffrey H. Rattiner, CFP Jeffrey Rattiner CPA, CFP, is president and CEO of The JR Financial Group, Inc., a nationally-acclaimed financial planning training firm that specializes on training CPAs, CFPs, financial advisors, and corporate executives on an array of planning topics including income tax, retirement, estate, divorce, investments, closely-held business owners, cash flow management.