| 000 | 01328nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141872 _d141872 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200219183922.0 | ||
| 007 | ta | ||
| 008 | 200219t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_cES-MaIEF _aES-MaIEF _bspa |
||
| 041 | _aeng | ||
| 100 | 1 |
_954531 _aNowotny, Gerald |
|
| 245 | 0 |
_aLet's make a deal! _bminimizing tax cost in asset sales as part of the sale of the family business _c Gerald R. Nowotny |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_aSOCIEDADES _948454 |
|
| 650 | 4 |
_951452 _aFUNDACIONES BENÉFICAS |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aREDUCCIONES TRIBUTARIAS _948221 |
|
| 650 | 4 |
_aMALTA _947669 |
|
| 773 | 0 |
_9161722 _oOP 235/2020/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 37, n. 2, Winter 2020, p. 21-32 |
|
| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3702-03-Asset%20Sales.pdf | ||
| 942 | _cART | ||