Business planning: closely held enterprises
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
St. Paul, Minn.
West Academic Publishing
[2018]
|
| Edition: | Fifth edition |
| Series: | American casebook series
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes index |
| Physical Description: | xxvii, 751 Seiten Formulare 26 cm |
| ISBN: | 9781640209701 |
Staff View
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| 245 | 1 | 0 | |a Business planning |b closely held enterprises |c Dwight Drake, University of Washington School of Law |
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| 264 | 1 | |a St. Paul, Minn. |b West Academic Publishing |c [2018] | |
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Record in the Search Index
| _version_ | 1804179063986716672 |
|---|---|
| adam_text | TABLE OF CONTENTS
PAGE
DEDICATION HI
PREFACE V
TABLE OF CASES
XXIII
CHAPTER 1. AMERICA S CLOSELY HELD BUSINESSES 1
A. THE BIG PICTURE 1
B. FAMILY BUSINESS TRENDS 5
C. BUSINESS TAX REFORM 7
1. A MOVING TARGET 7
2. THE TCJA AND MORE 8
3. THE BIGGEST FEAR? 14
CHAPTER 2. THE STARTING POINT: CLIENT OBJECTIVES 15
A. INTRODUCTION 15
B. PRIVATE BUSINESS CLASSIFICATIONS 16
1. THE SOLOIST 16
2. THE TOILERS 16
3. THE GOLFERS 17
4. THE HYBRID 17
5. THE BIG FISH 17
6. THE FAMILY AFFAIR 17
7. THE PERSONAL SERVICE ORGANIZATION 17
8. THE EMERGING PUBLIC COMPANY (EPC) 18
PROBLEMS 2-A AND 2-B 18
C. BASIC BUSINESS CONCEPTS * A PRIMER 20
1. INCOME 20
2. CASH FLOW 22
3. CURRENT ASSETS AND CURRENT LIABILITIES 23
4. OPPORTUNITY COSTS 23
5. FIXED VS. VARIABLE EXPENSES 24
6. ECONOMIES OF SCALE 24
7. LEVERAGE AND RETURN ON EQUITY 25
8. DEBT-TO-EQUITY RATIO 25
9. GROSS MULTIPLIERS AND CAPITALIZATION RATES 26
10. GOODWILL AND GOING CONCERN VALUE 26
PROBLEM 2-C 27
XIII
TART EOF CONTENTS
D. BUSINESS VALUATION BASICS
29
1. THE LAWYER S NON-ROLE
29
2. THE CHALLENGE
30
3. ALTERNATIVE VALUATION METHODS 32
PROBLEM 2-D 33
CHAPTER 3. THE CHOICE- OF-ENTITY CHALLENGE 35
A. INTRODUCTION 35
B. THE CHECK-THE-BOX GAME 36
1. CORPORATIONS 37
2. UNINCORPORATED ENTITY 37
3. SINGLE-OWNER ENTITY 37
4. PRE-97 ENTITIES 37
5. CHANGES 38
6. ELECTION TAX CONSEQUENCES 38
C. THE ENTITY CANDIDATES 38
1. SOLE PROPRIETORSHIP 38
2. C CORPORATION 38
3. S CORPORATION 38
4. PARTNERSHIP OPTIONS 40
5. THE LIMITED LIABILITY COMPANY 41
D. TAX PERKS AND TRAPS 42
1. C CORP PERKS 43
2. C CORP TRAPS 47
3. PARTNERSHIP PERKS 51
4. PARTNERSHIP TRAPS 56
5. S CORPORATION PERKS 56
6. S CORPORATION TRAPS 57
E. THOSE OTHER TAXES 58
PROBLEM 3-A 60
F. KEY FACTORS - FIVE CASE STUDIES 61
EXAMPLE CASE ONE: JASON 62
FACTOR 1: EARNINGS BAILOUT 62
FACTOR 2: SELF-EMPLOYMENT TAXES 63
FACTOR 3: TAX-FREE REORGANIZATION POTENTIAL 64
FACTOR 4: CONTROL RIGHTS 64
FACTOR 5: SELLOUT TAX HIT 65
FACTOR 6: PASSIVE INCOME POTENTIAL 66
EXAMPLE CASE TWO: SUE AND JOYCE 67
FACTOR 7: OWNER FRINGE BENEFITS 67
FACTOR 8: THE BRACKET RACKET 67
FACTOR 9: TAX YEAR FLEXIBILITY ZZZZZZ1 68
EXAMPLE CASE THREE: CHARLES .ZZZZZZZZZZZZZZZZ Z 68
FACTOR 10: DIFFERENT OWNERSHIP INTERESTS 69
FACTOR 11: LOSS UTILIZATION .ZZZZZZ 69
FACTOR 12: REAL ESTATE ZZ 70
EXAMPLE CASE FOUR: JURDEN INC 71
FACTOR 13: C CORPORATION CONVERSION FLEXIBILITY 7
TABLE OF CONTENTS XV
F. KEY FACTORS - FIVE CASE STUDIES (CONTINUED)
EXAMPLE CASE FIVE: PETER 72
FACTOR 14: GOING PUBLIC PROSPECTS 72
FACTOR 15: THE NOT MY RETURN FACTOR 72
FACTOR 16: REINVESTMENT GROWTH 72
PROBLEMS 3-B THRU 3-L 73
CHAPTER 4. CORPORATE ORGANIZATIONAL PLANNING CHALLENGES ... 76
A. DOCUMENTING THE DEAL 76
1. THE PROCESS AND THE DOCUMENTS 76
2. OWNER OPERATIONAL DEAL POINTS 81
3. SOLUTION TECHNIQUES 89
PROBLEMS 4-A AND 4-B 91
B. LIMITED LIABILITY TRAPS 92
PROBLEM 4-C 94
KINNEY SHOE CORP. V. POLAN 95
C. CORPORATE FORMATION TAX PLANNING 98
1. CORPORATE FORMATIONS: EIGHT RULES AND RELATED TRAPS 98
2. FORMATION EQUITY FOR SERVICE 106
3. THE SHAREHOLDER DEBT CRAPSHOOT 108
PROBLEM 4-D 110
CHAPTER 5. CORE PARTNERSHIP AND LLC ISSUES 112
A. THE CHALLENGE 112
B. UNDOCUMENTED PARTNERSHIP RISKS 113
PROBLEM 5-A 113
HOLMES V. LERNER 114
NON-PARTNERSHIP ARRANGEMENTS 119
C. STATUTORY NUTS AND BOLTS 120
1. PARTNERSHIPS 120
PROBLEM 5-B 120
2. LIMITED LIABILITY PARTNERSHIPS 128
3. LIMITED PARTNERSHIPS 129
PROBLEM 5-C 130
4. LIMITED LIABILITY LIMITED PARTNERSHIPS 134
5. LIMITED LIABILITY COMPANIES 135
PROBLEM 5-D 135
D. FORMATION TAX PLANNING FOR PARTNERSHIP-TAXED ENTITIES 143
1. RULE 1: THE 721 RULE AND RELATED TRAPS 143
2. RULE 2: PARTNERSHIP BOOT RULE 145
3. RULE 3: PARTNER BASIS RULE 146
4. RULE 4: PARTNER TACKING RULE 146
5. RULE 5: PARTNERSHIP NON-RECOGNITION RULE 146
6. RULE 6: PARTNERSHIP BASIS RULE 146
7. RULE 7: PARTNERSHIP TACKING RULE 147
8. RULE 8: PARTNERSHIP ASSUMED DEBT RULE 147
9. FORMATION EQUITY FOR SERVICES 149
PROBLEM 5-E 150
TABLE OF CONTENTS
E. DESIGNING THE OPERATING AGREEMENT 150
1. SCOPE AND LAWYER S ROLE
150
PROBLEM 5-F
151
2. AUTHORITY AND MANAGEMENT PROVISIONS 152
3. OWNER RIGHTS PROVISIONS
154
4. CAPITAL AND ALLOCATION PROVISIONS 156
CHAPTER 6. CAPITAL SOURCING CHALLENGES 159
A. CORPORATE CAPITAL STRUCTURE BASICS 159
1. COMMON STOCK 159
2. NON-VOTING COMMON STOCK 160
3. PREFERRED STOCK 161
4. DIVIDEND CHALLENGES 162
PROBLEMS 6-A AND 6-B 164
B. RAISING CAPITAL 166
1. FUNDING SOURCES FOR CLOSELY HELD BUSINESSES 166
2. GOING PUBLIC REALITIES 178
C. SECURITIES LAW CHALLENGES 180
1. REGISTRATION EXEMPTION BASICS 180
2. COMMON SECURITY LAW MISCONCEPTIONS 187
PROBLEM 6-C 191
CHAPTER 7. ENTITY CONVERSIONS: UNRAVELING PRIOR CHOICES 192
A. INTRODUCTION 192
B. CONVERTING FROM PARTNERSHIP STATUS TO C STATUS 192
C. CONVERTING FROM S STATUS TO C STATUS 195
D. CONVERTING OUT OF C STATUS 196
1. BECOMING ELIGIBLE FOR S STATUS 197
2. ELECTION MECHANICS 199
3. THE TAX TRAPS 200
E. CONVERTING A PARTNERSHIP TO A LIMITED LIABILITY COMPANY 204
REVENUE RULING 95-37 204
F. CONVERTING IN AND OUT OF ONE-OWNER STATUS 206
REVENUE RULING 99-5 206
REVENUE RULING 99-6 208
PROBLEMS 7-A AND 7-B 210
CHAPTER 8. STRUCTURING THE BUY-SELL PROVISIONS 211
A. BUY-SELL AGREEMENTS: A PRIMER 211
1. INTRODUCTION 211
2. BASIC OBJECTIVES OF THE PLANNING PROCESS 212
3. CASE STUDY AND SELECT PLANNING ISSUES 213
4. BIGGEST MISTAKES TO AVOID 221
5. JUDICIAL ENFORCEMENT 228
CONCORD AUTO AUCTION, INC. V. RUSTIN 228
HALEY V. TALCOTT .., . . . .. 234
5. SUMMARY ~OQ
PROBLEMS 8-A THRU 8-C , 239
TABLE OF CONTENTS XVII
B. PROFESSIONAL SERVICE ORGANIZATIONS: TRANSITION PLANNING 240
1. INTRODUCTION 240
2. WHY IT S TOUGHER 240
3. CASE STUDY 1: THE FRAGILE FIVE 241
4. CASE STUDY 2: THE MEGA-SELLOUT 243
5. CASE STUDY 3: THE TOO-HIGH BUY-IN 245
PROBLEM 8-D 252
C. FUNDING BUY-SELL AGREEMENTS 252
1. INTRODUCTION 252
2. THE STRATEGIES 253
PROBLEMS 8-E THRU 8-G 261
D. MAJORITY OPPRESSION RISKS 262
BONAVITA V. CORDO 263
KIRIAKIDES V. ATLAS FOOD SYSTEMS & SERVICES, INC 268
PROBLEM 8-H 274
CHAPTER 9. BUYING AND SELLING A BUSINESS 275
A. STRUCTURING THE DEAL 275
1. THE NON-TAX AGENDA 275
2. CASE STUDY FACTS 277
3. C CORPORATIONS*11 SCENARIOS 278
4. S CORPORATION SCENARIOS 289
5. PARTNERSHIP-TAXED ENTITY SCENARIOS 291
PROBLEM 9-A 292
B. DOCUMENTING THE DEAL 294
NEGOTIATING THE PURCHASE AGREEMENT 294
1. INTRODUCTION 294
2. REPRESENTATIONS AND WARRANTIES 295
3. COVENANTS 303
4. CONDITIONS 306
5. INDEMNIFICATION 310
PROBLEM 9-B 313
CHAPTER 10. FAMILY BUSINESS TRANSITION PLANNING 314
A. HARD FACTS; HARD CHALLENGES 314
B. THE FAMILY BUSINESS: KEEP OR SELL? 316
1. THRESHOLD QUESTION 316
2. KEY KEEP-SELL DECISION FACTORS 317
3. KEY BUSINESS INDICATORS 321
C. ESSENTIAL PLAN ELEMENTS AND TRAPS 324
1. CASE STUDY: WILSON INCORPORATED 324
2. ESSENTIAL PLAN ELEMENTS: STARTING POINTS AND TRAPS 326
D. CORPORATE TRANSITION STRATEGIES 346
1. GIFTING STRATEGIES 346
2. THE REDEMPTION STRATEGY: A COMPLETE GOODBYE 356
3. CROSS-PURCHASE STRATEGIES: WHERE S THE CASH? 359
4. BUSINESS RESTRUCTURING: A PHASE-OUT OPTION 366
5. THE FAMILY PARTNERSHIP OR LLC * A COMPANION PLAY 369
TABLE OF CONTENTS
E. THE INSIDE/OUTSIDE CHILDREN CONFLICT 371
1. THE CHALLENGE 371
2. THE PLANNING STRATEGIES 373
PROBLEMS 10-AAND 10-B 380
CHAPTER 11. EXECUTIVE COMPENSATION PLANNING 382
A. THE EXECUTIVE EMPLOYMENT AGREEMENT 382
1. COMMON MYTHS 382
2. KEY ELEMENTS OF THE AGREEMENT 384
3. CONFIDENTIALITY AND NON-COMPETE PROTECTIONS 389
PROBLEM 11-A AND 11-B 398
B. DEFERRED COMPENSATION: SERPS 399
1. THE RETIREMENT CHALLENGE 399
2. A SERP EXAMPLE 399
3. SERP TAX TRAPS 400
4. STRUCTURAL BASICS AND COLLATERAL CONSEQUENCES 403
5. THE NO-FUND FUNDING OPTIONS 406
PROBLEM 11-C 412
C. COMPENSATING WITH STOCK AND STOCK RIGHTS 413
1. BENEFITS AND BURDENS OF STOCK OWNERSHIP 413
2. FACTORS IN ASSESSING AN OWNERSHIP PROGRAM 416
3. SIX PLANNING STRATEGIES 418
PROBLEM 11-D 427
CHAPTER 12. BUSINESS LIFE INSURANCE PLANNING 429
A. BUSINESS LIFE INSURANCE: A PRIMER 429
1. INTRODUCTION 429
2. THE SEVEN STARTER QUESTIONS 429
B. CORPORATE-OWNED LIFE INSURANCE 437
1. INTRODUCTION 437
2. WHY CORPORATE OWNERSHIP? 437
3. THE CONSEQUENCES: QUESTIONS AND ANSWERS 439
PROBLEMS 12-A AND 12-B 447
C. EXECUTIVE LIFE INSURANCE WRAP-UP 448
1. INTRODUCTION 448
2. CASE STUDY 1: THE STOCK OPTION BACKUP 448
3. CASE STUDY 2: THE EXECUTIVE CARVE-OUT 452
4. CASE STUDY 3: LEGACY LIFE INSURANCE 455
PROBLEMS 12-C AND 12-D ........!...... 456
D. THE BUSINESS OWNER S LIFE INSURANCE TRUST 456
1. INTRODUCTION 45/:
2. CASE STUDY: WALTER AND JANE BALLARD . . . . 457
3. THE KEY QUESTIONS
45
G
PROBLEMS 12-E AND 12-F ...IZZZ. 1 470
CHAPTER 13. THE DIVERSIFICATION CHALLENGE 471
A. THE CHALLENGE, THE PRESSURES
1. RISK MANAGEMENT PRESSURE
TABLE OF CONTENTS XIX
A. THE CHALLENGE, THE PRESSURES (CONTINUED)
2. ECONOMIC LEVERAGE PRESSURE 472
3. DISPOSITION FLEXIBILITY PRESSURE 473
4. TRANSITION PLANNING 474
5. ESTATE PLANNING PRESSURES 475
6. INCOME TAX PRESSURES 475
B. DIVERSIFICATION STRATEGIES 476
1. DIVIDEND BLOW-OUT 478
2. S STATUS CONVERSION 478
3. S CONVERSION/DIVIDEND BLOW-OUT COMBO 479
4. PIECEMEAL STOCK SALE 480
5. SECTION 1045 PIECEMEAL STOCK SALE 480
6. DIVIDE AND CONQUER 481
7. NEW VENTURES 485
8. OWNER DEFERRED COMPENSATION 485
9. THE ESOP BAILOUT 486
10. THE LIFE INSURANCE BAILOUT 487
11. FAMILY EMPLOYMENT 487
12. SHAREHOLDER LEASED PROPERTY 488
PROBLEMS 13-AAND 13-B 488
CHAPTER 14. THE ENTERPRISE AND ITS COMPETITORS 490
A. PERILS AND NAKED TRUTHS 490
1. WHO S PRESIDENT DOESN T MATTER 492
2. FORGET THE ODDS 492
3. A CRIMINAL? 492
4. WINNING IS LOSING 493
5. THE PLAGUES: PRICE AND OUTPUT 493
6. SIGNED DEAL NOT REQUIRED 493
7. BEYOND PRICE AND OUTPUT 493
8. FLYING SOLO CAN DO IT 494
9. MARKET POWER COMES IN MANY SIZES 494
10. WHEN RULE OF REASON RULES 494
B. THE GUIDELINES 495
ANTITRUST GUIDELINES FOR COLLABORATIONS AMONG COMPETITORS 495
PROBLEMS 14-ATHRU 14-D 515
CHAPTER 15. THE ENTERPRISE EMPLOYEES 518
A. THE COMPENSATION CHALLENGE 518
B. EMPLOYERS AND HEALTHCARE 519
C. EMPLOYEE BENEFITS 526
1. INTRODUCTION 526
2. TIME-OFF BENEFITS 527
3. TAX-PREFERRED EMPLOYEE BENEFITS 530
4. EMPLOYEE RETIREMENT BENEFITS 534
5. THE POWER OF CASH: A TRUE STORY 540
PROBLEMS 15-AAND 15-B 544
TARTF, OF CONTENTS
D. PROTECTING EMPLOYEES RIGHTS 545
1. PRESERVING RIGHTS OF TERMINATION 546
2. AVOIDING SEXUAL HARASSMENT PROBLEMS 549
3. EMPLOYEE DRUG ABUSE 551
4. PROBATIONARY EMPLOYMENT RISKS 553
5. FIXING THE HANDBOOK 555
E. PROTECTING THE BUSINESS FROM ACTS OF ITS EMPLOYEES 556
1. TEN PROTECTION STEPS 557
2. THE THREE MYTHS 563
PROBLEM 15-C 564
CHAPTER 16. ESTATE AND MULTI-ENTITY PLANNING 566
A. TROPHY-CHASERS AND WEALTH MANAGERS 566
1. IGNORANCE IS THE CULPRIT 567
2. DON T LEAD WITH TAXES 567
3. CONTROL OPTIONS 567
4. IT S ALL BUSINESS 567
5. SIMPLE COMPLEXITY 567
B. MULTI-ENTITY PLANNING: AN EXAMPLE 568
C. PLANNING WITH FAMILY PARTNERSHIPS AND FAMILY LLCS 572
1. INTRODUCTION 572
2. FIVE MINI-CASE STUDIES 572
3. BASIC PLANNING QUESTIONS 578
D. ASSET PROTECTION PLANNING 590
EXCERPTS FROM ASSET PROTECTION: TRUST PLANNING 590
PROBLEML6-A 621
CHAPTER 17. THE LAWYER S ROLE: BUILDING A PRACTICE 623
A. PRACTICE TIPS IN SERVING CLOSELY HELD BUSINESSES 623
1. INTRODUCTION 623
2. CORE KNOWLEDGE PREREQUISITES 624
3. SPOTTING WINNERS AND LOSERS 625
4. TIPS TO BUILDING A SUCCESSFUL PRACTICE 626
B. BUSINESS ADVICE FROM A LAWYER? 635
C. COMMON ETHICAL CHALLENGES 638
1. INTRODUCTION 638
2. ETHICAL ISSUES AT FORMATION OF THE ENTITY 638
3. REPRESENTING BOTH ENTITIES AND OWNERS 642
4. DUTIES OWED TO FORMER CLIENTS AND PARTNERS OF THE PARTNERSHIP CLIENT
643
5. LAWYER AS A DIRECTOR 644
6. LAWYER AS AN OFFICER OF THE CORPORATION 646
7. ETHICAL ISSUES IN INVESTING WITH A CLIENT 646
8. GENERAL DUTIES OWED TO OWNERS 649
9. THE ATTORNEY-CLIENT PRIVILEGE AND REPRESENTING CLOSELY HELD
BUSINESSES
10. THE ATTORNEY-CLIENT PRIVILEGE IN THE CONTEXT OF MISCONDUCT BY AN
OWNER OR EMPLOYEE
652
11. THE ATTORNEY-CLIENT PRIVILEGE AND TAX ADVICE Z.Z Z^ . 654
TABLE OF CONTENTS XXI
C. COMMON ETHICAL CHALLENGES (CONTINUED)
12. CLIENT CONFIDENTIALITY AND DEALINGS WITH GOVERNMENT AGENCIES 655
PROBLEM 17-A 657
CHAPTER 18. SELECT FORMS 658
A. THE FORM GAME*BLESSING OR CURSE? 658
B. FORM: LIMITED LIABILITY COMPANY OPERATING AGREEMENT 659
C. FORM: CORPORATE SHAREHOLDER AGREEMENT 679
D. FORM: EXECUTIVE EMPLOYMENT AGREEMENT 694
E. FORM: LIFE INSURANCE TRUST 706
F. FORM: ASSET PURCHASE AGREEMENT 712
G. FORM: ARTICLES OF INCORPORATION 730
H. FORM: DIRECTORS ORGANIZATIONAL CONSENT RESOLUTIONS 737
INDEX 741
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| edition | Fifth edition |
| format | Book |
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| id | DE-604.BV045287262 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T08:13:55Z |
| institution | BVB |
| isbn | 9781640209701 |
| language | English |
| lccn | 018296881 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030674684 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | xxvii, 751 Seiten Formulare 26 cm |
| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | West Academic Publishing |
| record_format | marc |
| series2 | American casebook series |
| spelling | Drake, Dwight Verfasser (DE-588)1097786064 aut Business planning closely held enterprises Dwight Drake, University of Washington School of Law Fifth edition St. Paul, Minn. West Academic Publishing [2018] xxvii, 751 Seiten Formulare 26 cm txt rdacontent n rdamedia nc rdacarrier American casebook series Includes index Close corporations United States Unternehmensziel (DE-588)4139180-9 gnd rswk-swf Unternehmensplanung (DE-588)4078609-2 gnd rswk-swf Strategisches Management (DE-588)4124261-0 gnd rswk-swf Unternehmensplanung (DE-588)4078609-2 s Strategisches Management (DE-588)4124261-0 s Unternehmensziel (DE-588)4139180-9 s 1\p DE-604 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030674684&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Drake, Dwight Business planning closely held enterprises Close corporations United States Unternehmensziel (DE-588)4139180-9 gnd Unternehmensplanung (DE-588)4078609-2 gnd Strategisches Management (DE-588)4124261-0 gnd |
| subject_GND | (DE-588)4139180-9 (DE-588)4078609-2 (DE-588)4124261-0 |
| title | Business planning closely held enterprises |
| title_auth | Business planning closely held enterprises |
| title_exact_search | Business planning closely held enterprises |
| title_full | Business planning closely held enterprises Dwight Drake, University of Washington School of Law |
| title_fullStr | Business planning closely held enterprises Dwight Drake, University of Washington School of Law |
| title_full_unstemmed | Business planning closely held enterprises Dwight Drake, University of Washington School of Law |
| title_short | Business planning |
| title_sort | business planning closely held enterprises |
| title_sub | closely held enterprises |
| topic | Close corporations United States Unternehmensziel (DE-588)4139180-9 gnd Unternehmensplanung (DE-588)4078609-2 gnd Strategisches Management (DE-588)4124261-0 gnd |
| topic_facet | Close corporations United States Unternehmensziel Unternehmensplanung Strategisches Management |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030674684&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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