"EXTENDED CONTENTS" [2019] ELECD 1418; in Zwick, A. Gary; Jurinski, J. James (eds), "Tax and Financial Planning for the Closely Held Family Business" (Edward Elgar Publishing, 2019) vi

Book Title: Tax and Financial Planning for the Closely Held Family Business

Editor(s): Zwick, A. Gary; Jurinski, J. James

Publisher: Edward Elgar Publishing

Section Title: EXTENDED CONTENTS

Number of pages: 10

Extract:

EXTENDED CONTENTS




Table of cases xvi
Table of legislation xix

1. THE MANY ROLES OF THE FAMILY BUSINESS ADVISER
A. CHARACTERISTICS OF A "FAMILY BUSINESS" 1.002
1. Corporate culture and family values 1.007
2. Profile of the American family business 1.010
3. Employment practices 1.013
B. RECOGNIZING OWNERS' GOALS 1.015
1. Financial security for the family 1.016
2. Family business as a legacy 1.017
3. Family harmony 1.020
4. Perpetuation of the business 1.023
5. Planning complexity 1.024
C. IMPORTANCE OF "SOFT" ISSUES 1.025
D. FOUR PHASES IN RESOLVING PROBLEMS 1.026
E. RECURRING PLANNING ISSUES 1.027
1. Addressing issues 1.028
2. Family conflicts 1.029
3. Power struggles, squeezeouts, and deadlocks 1.030
4. Protection of minority shareholders 1.031
5. Compensation techniques 1.032
6. Retirement planning 1.033
7. Succession issues 1.034
8. Estate planning 1.035
9. Intra-family transfers 1.036
10. Liquidity planning 1.037
11. Valuation 1.038
12. Life insurance planning 1.039
13. Financing 1.040
14. Income tax problems 1.041
15. Related-party rules 1.042
F. OVERCOMING THE CLIENT'S RELUCTANCE TO ENGAGE IN PLANNING 1.043
G. "WHO" IS THE CLIENT? 1.047

2. UNDERSTANDING FAMILY BUSINESS
A. WHY FAMILY BUSINESSES ARE DIFFERENT 2.001
B. FAMILY BUSINESS MODELS 2.009
C. TWO-CIRCLE MODEL 2.011
D. THREE-CIRCLE MODEL 2.014
E. FAMILY SYSTEMS VERSUS BUSINESS SYSTEMS 2.019
F. CONFLICT ...