Let's make a deal! minimizing tax cost in asset sales as part of the sale of the family business Gerald R. Nowotny
By: Nowotny, Gerald
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Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | FUNDACIONES BENÉFICAS | IMPUESTOS | REDUCCIONES TRIBUTARIAS | MALTAOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 37, n. 2, Winter 2020, p. 21-32Summary: The author explains how to combine the use of a charitable remainder unitrust (CRUT), with a C corporation as the settlor or grantor of the CRUT, and a Malta Pension Plan in order to eliminate taxation on the liquidation of the corporation. The strategy works to (1) minimize and defer corporate-level taxation and (2) eliminate taxation upon the liquidation of the corporation.
| Item type | Current location | Home library | Call number | URL | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2020/2-2 (Browse shelf) | https://www.civicresearchinstitute.com/online/PDF/JTI-3702-03-Asset%20Sales.pdf | Available | OP 235/2020/2-2 |
Disponible también en formato electrónico.
The author explains how to combine the use of a charitable remainder unitrust (CRUT), with a C corporation as the settlor or grantor of the CRUT, and a Malta Pension Plan in order to eliminate taxation on the liquidation of the corporation. The strategy works to (1) minimize and defer corporate-level taxation and (2) eliminate taxation upon the liquidation of the corporation.
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