November 6, 2015

Disadvantages of an Asset Sale

The structure of any deal is often a hotly debated deal point between buyer and seller. No two transactions are alike. While some deals present […]
August 9, 2014

Two Certainties: Death & Taxes

What do the Cayman Islands, Switzerland, United Kingdom, Singapore, Ireland, and Bermuda have in common? Perhaps the term “tax haven” rings a bell. According to […]
April 9, 2014

Compensation Equity Transfers

Suppose Steve and Betty have concluded that it makes sense to start transferring to Dave a larger share of the company’s equity as part of […]
January 5, 2014

Life Insurance Structuring for a Business Sale

The transition plan must be coordinated with the parent’s life insurance planning. In many family businesses, life insurance provides essential liquidity to pay death taxes […]
December 28, 2013

Business Valuation and Expert Disappearing Acts

An interest in a business must be valued for tax purposes before it can be transferred to another family member. The standard is fair market […]
December 16, 2013

S-Corporation: Tax Implications

S Corporations and their shareholders are taxed very differently than C Corporations, but not every corporation is eligible to elect S status. If a corporation […]
December 9, 2013

C-Corporation Tax Traps

There ere are some tax traps that a C Corporation needs to monitor and hopefully avoid. The C Corporation double tax structure produces more revenue […]
December 2, 2013

C-Corporation Benefits

A C Corporation may participate in tax-free reorganizations with other corporate entities. It’s possible for corporations to combine through mergers, stock-for-stock transactions and asset-for-stock transactions […]
November 25, 2013

C-Corporations: Tax Implications

When it comes to federal income taxes, there are usually two tax options for any closely held corporation. It can be what is called a […]
November 10, 2013

What are the Limited Liability benefits of a Corporation

Limited liability is often trumpeted as a supreme benefit of a corporation. If the corporations defaults on a contractor loan, the agreed creditor cannot go […]