S Corporations and Life Insurance, Second Edition (Insurance Counselor Series, Vol 5)

    By William D Klein and David Craig Bahls

    S Corporations and Life Insurance, Second Edition (Insurance Counselor Series, Vol 5)

    S Corporations and Life Insurance, Second Edition (Insurance Counselor Series, Vol 5)

    By William D Klein and David Craig Bahls

    Giving practitioners an overview of the principles necessary to understand the nature of an S corporation and the issues relevant to the use of life insurance in that setting, this book provides an excellent description of the rules governing the taxation of S corporations, discusses S corporation buy-sell issues, and supplies a thorough taxation analysis of S corporation held life insurance.
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    S Corporations and Life Insurance, by William D. Klein and David C. Bahls,

    Giving practitioners an overview of the principles necessary to understand the nature of an S corporation and the issues relevant to the use of life insurance in that setting, this book provides an excellent description of the rules governing the taxation of S corporations, discusses S corporation buy-sell issues, and supplies a thorough taxation analysis of S corporation held life insurance. Among the topics covered include:

    • Revisions to Subchapter S, including changes in the number of shareholders and the addition of Eligible Small Business Trusts (ESBTs)
    • The rules governing taxation of S corporations and their shareholders
    • Pros and cons of electing S corporation status
    • Stock purchase arrangements in S corporation settings
    • Tax consequences of life insurance premium payments
    • Policy distributions before death
    • Receipt of insurance proceeds after death
    • Special issues involved with S corporations and life insurance
    Also explained in this guide are such cases as deferred compensation plans, key employee protection, and loan repayments, as well as pre- and post-mortem planning tips to maximize income tax positions of S corporations shareholders. Appendices include proposed legislation revisions to subchapter S and 66 pages of sample S corporation document provisions, including buy-sell agreements, QSSTs, and more. S Corporations and Life Insurance includes a Table of Cases, IRC codes, and comprehensive index.

    Product Details

    Sponsors

    Section of Real Property, Trust and Estate Law

    Publishers

    ABA Book Publishing

    ISBN

    9781570738043

    Page Count

    170

    Product Code

    5430409

    Trim Size

    8.5 x 11 Paperback

    Publication Date

    1/1/2000 12:00:00 AM

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