"INDEX" [2019] ELECD 1437; in Zwick, A. Gary; Jurinski, J. James (eds), "Tax and Financial Planning for the Closely Held Family Business" (Edward Elgar Publishing, 2019) 531

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: INDEX

Number of pages: 16

Extract:

INDEX



accounting methods 14.095­14.096 super majorities 4.105­4.106
accrual method 14.098­14.100 asset protection 8.007, 14.034
cash method 14.097
clear reflection of income 14.001­14.004 bargain sales
hybrid method 14.099 as disguised dividends 5.024
accounting period 14.104 Board of Directors
see also change to fiscal years abolition of 4.065
business purpose for other year 14.114, cumulative voting 4.108­4.110
14.118 deadlocks see deadlocks
C corporation 14.106­14.107 eliminating participation 4.048
limited liability companies and limitations on discretion of 4.065
partnerships 14.116­14.119 outside boards 3.146
personal service corporations 14.108 pooling agreements to elect minority
planning 14.135 shareholders to board 4.113
required year 14.109 quorum requirements 4.107
S corporation 14.112­14.115 right of first refusal 4.086
section 208H requirements 14.110 super majorities 4.105­4.106
tiered structures 14.120 voting agreements 4.112
accumulated earnings tax 5.117, 14.015 bonuses
additional .09% Medicare surtax (3.8% tax) C corporations 5.135
5.033, 5.077 compensation arrangements 5.138
affiliated service groups constructive receipt 5.124­5.125
defined 6.034­6.037 FICA taxes 5.141
management­type group 6.031 stock bonus for family members 5.136
alternative dispute resolution 3.164­3.166 business entity options see choice of entity
compensation issues 4.015 buy-outs
mediation 3.167 of ...