Managing and operating a closely held corporation:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u. a.
Wiley
1991
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XI, 243 S. |
| ISBN: | 0471521078 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Table of Contents
PREFACE iii
CHAPTER 1 CAPITAL STRUCTURE 1
ISSUANCE OF STOCK 8
Authorized, Issued, and Outstanding Shares 8
Pre emptive Rights 10
Stock Dividends 11
Stock Splits 14
PREFERRED STOCK 16
Dividend Policy 16
Cumulative Dividends 17
Participating Shares 19
Liquidation Preferences 20
Convertible Shares 21
Redemption of Shares 24
DEBT FINANCING 29
Evidence of Indebtedness 29
Corporate Borrowing 30
CHAPTER 2 TAXATION OF CORPORATIONS AND
THEIR SHAREHOLDERS 35
TAXES ASSOCIATED WITH CORPORATE ORGANIZATION 38
ix
x Contents
Initial Capitalization and Recognition of Gain 38
Section 1244 Stock 41
TAXATION OF THE GOING CONCERN 43
Subchapter S Status 44
Deductible Corporate Expenses 47
Corporate Capitalization with Debt 48
Shareholder Leases to the Corporation 52
Salary and Fringe Benefits 55
CORPORATE PENALTY TAXES 56
Accumulated Earning Tax 57
Personal Holding Company Tax 60
CORPORATE LIQUIDATIONS 62
CHAPTER 3 EXECUTIVE COMPENSATION 65
SALARIES, FEES, AND BONUSES 70
HEALTH AND LIFE INSURANCE 72
QUALIFICATION AND NONDISCRIMINATION REQUIREMENTS 74
Qualification Requirements 75
Nondiscrimination Requirements 75
OTHER FRINGE BENEFITS 76
EMPLOYEE BENEFIT PLANS 78
General Qualification Requirements 79
PLAN DESCRIPTIONS 80
Pension Plans 80
Profit sharing Plans 82
Stock Bonus Plans 84
Cash or Deferred Arrangements 85
The Vesting of Plan Benefits 86
CHAPTER 4 PROTECTING MINORITY INTERESTS
AND DISPUTE RESOLUTION 89
DUTIES OF MANAGEMENT 91
Duty of Care 92
Duty of Loyalty 93
Self Dealing 93
Interlocking Directorates 95
Corporate Opportunity Doctrine 96
RIGHTS OF MINORITY SHAREHOLDERS 97
PREPLANNED DISPUTE RESOLUTION 100
Participation on the Board 101
Avoiding Deadlocks on the Board 102
Arbitration and Mediation Agreements 103
Buy/Sell Agreements 105
SHAREHOLDER DERIVATIVE SUITS
AND CORPORATE DISSOLUTION 110
Shareholder Derivative Suits 110
Contents xi
Dissolution 114
Voluntary Dissolution 115
Involuntary Dissolution 116
APPENDIX 4.1 BUY/SELL AGREEMENT 118
CHAPTER 5 BUYING AND SELLING THE CORPORATION 121
THE SALE BY A STOCKHOLDER OF CORPORATE STOCK 124
Advantages and Disadvantages of the Transfer of Shares 125
Methods of Purchase 126
Contract for the Sale of Corporate Stock 128
THE SALE BY THE CORPORATION OF ITS ASSETS 140
Contract for the Sale of Corporate Assets 141
The Bulk Sales Act 142
APPENDIX 5.1 ASSET PURCHASE AGREEMENT 144
APPENDIX 5.2 MINUTES OF DIRECTORS MEETING
APPROVING SALE OF ASSETS 153
APPENDIX 5.3 SHAREHOLDER CONSENT IN LIEU
OF A MEETING 154
APPENDIX 5.4 BUYER S PROMISSORY NOTE 155
APPENDIX 5.5 RIDER TO SECURITY AGREEMENT 157
CHAPTER 6 SECURITIES REGULATION 159
INTRODUCTION TO FEDERAL SECURITIES REGULATION 161
TRANSACTIONAL EXEMPTIONS FROM REGISTRATION 163
Regulation D 164
Exemptions Pursuant to Regulation D 167
Exemptions Other than under Regulation D 170
Intrastate Offerings 171
Recapitalizations and Reorganizations 172
Regulation A 172
INFORMATIONAL REQUIREMENTS FOR PURCHASERS OF
NONREGISTERED SECURITIES 174
Liability for Material Misstatements and Omissions 176
Sections 10(b) and 10(b)(5) 177
Liabilities Concerning Registration Statements 178
Liabilities Concerning Prospectuses and Communications 180
BLUE SKY LAWS 182
APPENDIX 6.1 FORM S 18, REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1 933 185
APPENDIX 6.2 SEC FORM D 201
APPENDIX 6.3 INVESTOR QUESTIONNAIRE 210
APPENDIX 6.4 PURCHASER REPRESENTATIVE QUESTIONNAIRE 222
APPENDIX 6.5 PRIVATE PLACEMENT MEMORANDUM 227
APPENDIX 6.6 SUMMARY OF THE OFFERING 236
APPENDIX 6.7 RESTRICTIONS ON SHARE TRANSFERS 239
INDEX 241
|
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-07-09T17:17:22Z |
| institution | BVB |
| isbn | 0471521078 |
| language | English |
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| physical | XI, 243 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
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| publisher | Wiley |
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| spelling | Diamond, Michael Verfasser aut Managing and operating a closely held corporation Michael Diamond New York u. a. Wiley 1991 XI, 243 S. txt rdacontent n rdamedia nc rdacarrier Steuer Close corporations Finance Close corporations Management Close corporations Taxation GmbH (DE-588)4021365-1 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g GmbH (DE-588)4021365-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005458090&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Diamond, Michael Managing and operating a closely held corporation Steuer Close corporations Finance Close corporations Management Close corporations Taxation GmbH (DE-588)4021365-1 gnd |
| subject_GND | (DE-588)4021365-1 (DE-588)4078704-7 |
| title | Managing and operating a closely held corporation |
| title_auth | Managing and operating a closely held corporation |
| title_exact_search | Managing and operating a closely held corporation |
| title_full | Managing and operating a closely held corporation Michael Diamond |
| title_fullStr | Managing and operating a closely held corporation Michael Diamond |
| title_full_unstemmed | Managing and operating a closely held corporation Michael Diamond |
| title_short | Managing and operating a closely held corporation |
| title_sort | managing and operating a closely held corporation |
| topic | Steuer Close corporations Finance Close corporations Management Close corporations Taxation GmbH (DE-588)4021365-1 gnd |
| topic_facet | Steuer Close corporations Finance Close corporations Management Close corporations Taxation GmbH USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005458090&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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