Estate planning for corporate executives [electronic resource] / William A. Drennan, Esq., Professor of Law, Southern Illinois University School of Law, Carbondale, Illinois, Michael G. Goldstein, Esq., Executive Vice-President--The Gottlieb Organization, President, Corporate Strategies Group, the Gottlieb Organization, Newport Beach, California and Christopher E. Erblich, Esq., Husch, Blackwell and Sanders, LLP, Phoenix, Arizona.
" ... deals with typical problems arising in wealth transfer planning for corporate executives. A lack of liquidity and concentration of investments in the employer's stock (particularly if the employer is a closely held corporation) may present special planning and administration problems...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Authors: | , , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
[Arlington, Va.] :
Tax Management,
[2009]-
|
| Series: | Tax management portfolios ;
808-4th. |
| Subjects: |
MARC
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| 050 | 4 | |a KF6289.A1 |b T35 no. 808-4th (INTERNET) | |
| 100 | 1 | |a Drennan, William A., |d 1960- |e author. |0 http://id.loc.gov/authorities/names/n98034772 |1 http://isni.org/isni/0000000034538600 | |
| 245 | 1 | 0 | |a Estate planning for corporate executives |h [electronic resource] / |c William A. Drennan, Esq., Professor of Law, Southern Illinois University School of Law, Carbondale, Illinois, Michael G. Goldstein, Esq., Executive Vice-President--The Gottlieb Organization, President, Corporate Strategies Group, the Gottlieb Organization, Newport Beach, California and Christopher E. Erblich, Esq., Husch, Blackwell and Sanders, LLP, Phoenix, Arizona. |
| 247 | 1 | 0 | |a Estate planning for the corporate executive |f <July 15, 2009> |
| 264 | 1 | |a [Arlington, Va.] : |b Tax Management, |c [2009]- | |
| 300 | |a 1 online resource. | ||
| 310 | |a Updated irregularly | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file |2 rda | ||
| 490 | 1 | |a Estates, gifts, and trusts portfolios ; |v 808-4th | |
| 590 | |a Promoted: Local to Global Cooperative |b Bloomberg Law Complete | ||
| 538 | |a Mode of access: World Wide Web. | ||
| 520 | |a " ... deals with typical problems arising in wealth transfer planning for corporate executives. A lack of liquidity and concentration of investments in the employer's stock (particularly if the employer is a closely held corporation) may present special planning and administration problems for executives and their fiduciaries. In addressing liquidity concerns, this Portfolio discusses the tax consequences of the use of life insurance in general, and the continued viability of split-dollar life insurance arrangements for gift and estate tax purposes." | ||
| 505 | 0 | |a Detailed analysis. I. Introduction -- II. Estate planning problems of the executive -- III. Estate planning before, during, and beyond the age of uncertainty -- IV. Income in respect of a decedent -- V. Nonqualified deferred compensation for taxable corporations -- VI. Nonqualified deferred compensation for tax-exempt organizations -- VII. Death-benefit-only plans -- VIII. Qualified retirement plans -- IX. Stock options -- X. Split-dollar insurance arrangements -- XI. Life insurance -- XII. Special issues for owners of closely held businesses -- XIII. Non-U.S. citizen spouses -- Table of worksheets. | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Contents viewed on October 1, 2018; title from description page. | |
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008104374 | |
| 650 | 0 | |a Estate planning |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008103316 | |
| 650 | 0 | |a Executives |x Taxation |x Law and legislation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008120059 | |
| 650 | 6 | |a Planification successorale |z États-Unis. | |
| 650 | 7 | |a Estate planning. |2 fast |0 (OCoLC)fst00915490 | |
| 650 | 7 | |a Executives |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00917942 | |
| 650 | 7 | |a Inheritance and transfer tax |x Law and legislation. |2 fast |0 (OCoLC)fst00973425 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 730 | 0 | |a Bloomberg Law online | |
| 700 | 1 | |a Goldstein, Michael G., |e author. |0 http://id.loc.gov/authorities/names/n88661275 |1 http://isni.org/isni/0000000028763844 | |
| 700 | 1 | |a Erblich, Christopher E., |d 1968- |e author. |0 http://id.loc.gov/authorities/names/no2001074185 |1 http://isni.org/isni/0000000042389385 | |
| 710 | 2 | |a Tax Management Inc., |e issuing body. |0 http://id.loc.gov/authorities/names/n79106330 |1 http://isni.org/isni/0000000122956247 | |
| 730 | 0 | |a Bloomberg Law online. | |
| 776 | 0 | 8 | |i Print version: |a Drennan, William A., 1960- |t Estate planning for corporate executives. |d Arlington, VA : Tax Management Inc., [2018]- |z 9781633592599 |w (OCoLC)1054933873 |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20808 |z Law Students, Faculty, and Staff (via Bloomberg Law) |
| 830 | 0 | |a Tax management portfolios ; |v 808-4th. |0 http://id.loc.gov/authorities/names/n83743580 | |
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