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1/20/2016· Taxation

Making Deals in the Wild, Wild West: Going- Concern Enterprise Transactions in State Court Receivership Proceedings

By: Tony Wayne

In certain situations, the sale of an operating entity as a going concern in a receivership proceeding is a viable alternative to seeking relief under the Bankruptcy Code. Receivership going-concern sales may be especially appropriate in complex situations where enterprise value is declining, but the company is not hopelessly insolvent. This article briefly highlights those conditions, factors, situations and circumstances that may contribute to or impede a successful going-concern transaction within a court-supervised commercial receivership.

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6/29/2012· Taxation

Tax & Estate Planning: The Benefits of a Family Limited Partnership

By: ECS Financial

Years ago, a family limited partnership (FLP) was little more than a clever loophole used almost exclusively by wealthy persons. But the FLP's mystique has diminished in recent years, making it a popular and effective estate-planning tool for many.

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4/3/2008· Taxation

Excise Taxes For Unreasonable Compensation At Charities

By: Stephen D. Kirkland, CPA, CMC

The Internal Revenue Service (IRS) now keeps a close eye on charities and social welfare organizations to ensure that their tax-exempt status is not abused. One of the primary factors the IRS now examines is the amounts of compensation and benefits provided by charities to their key employees

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5/22/2006· Legal Issues

Here's the Skinny on LLC's

By: Barbara Lamar

The Limited Liability Company ("LLC") gives its owner the liability protection of a corporation, combined with relatively informal management. The owners of an LLC are called Members, rather than shareholders or partners. An LLC can be formed in any of the 50 United States, and most states allow single-member LLC’s

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