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職能法人および職能団体

Professional Corporations and Associations

Berrien C. Eaton Jr.

7 vols. Looseleaf. 1970 to date.(追録年2回)

Matthew Bender. ISBN: 9780820515632

¥948,623

在庫あり

専門サービスを提供する職能法人・団体の設立や運営について、事業形態、税務、会計、福利厚生、行動規範、各州法の規定などを解説。

【Table of Contents】

PART I ONCE OVER LIGHTLY: AN OVERVIEW

1. Introduction

2. Tax Aspects of Corporations

3. Nontax Characteristics of Corporations

4. Tax Meaning of Term "Corporation"

5. Evolution of Controversy Regarding Tax Status of Professional Corporations

6. Principal Tax and Related Problems

7. The Costs of Incorporating

PART II CONSIDERATIONS AND TECHNIQUES

8. Ethical and Legal Status

9. Professional Corporation or Association Under State Law

9A. Limited Liability Companies

10. Capitalization and Tax-Free Incorporation Under IRC Section 351

10A. Current Compensation

11. Subchapter S and the Personal Service Organization

11A. Advantages and Disadvantages of Incorporation

12. Other Problems of Incorporating and Operating

12A. Certain Tax Aspects of Fringe Benefits ("Perks")

13. Ownership Changes and Getting Out

14. "Qualified" Retirement Plans in Perspective

15. Individual Retirement Accounts (IRAs)

16. Uses of Insurance

16A. Liability and Casualty Insurance

17. Incorporator's Checklist; List of Tax and Other Forms

18. Handling Tax Controversies

19. Growth of Professional Corporations; Problems of Particular Professions

19A. Physician Ventures

PART III EXPLANATION OF DOCUMENTS

20. General Comments

21. Articles of Incorporation (or Association) and Bylaws

22. Minutes and Resolutions

23. Principal Agreements

24. Qualified Plans and Related Documents

25. Issues Relating to Dissolution of Partnership, Transfer of Assets, and Other Matters

PART IV TAX CONCEPT OF "CORPORATENESS": EVOLUTION AND ANALYSIS

26. Code and Pre-1965 Developments

27. 1965 Regulations

28. Regulatory Authority of Treasury

29. Professional Corporation Cases Prior to 1967

30. Professional Corporation Cases 1967-1969

31. Post-1969 Cases and Other Federal Tax Developments

32. 1976 and Subsequent Tax Laws

PART V ADVISING THE SMALL BUSINESS CLIENT

33. Treading on Dangerous Ground: Malpractice, Tort, ERISA, and Other Potential Liabilities

34. Retirement Planning for Elderly Clients and Counsel

35 through 100 RESERVED

101. The Qualified Plan

102. Years of Service

103. Participation

104. Vesting and Accruals

105. Limits on Contributions and Benefits

106. Basic Actuarial Concepts

107. Funding Methods

108. Interaction of Minimum Funding and Deduction Rules

109. Integration

110. RESERVED

111. Cash or Deferred Arrangements

112. Employer Aggregation Rules

113. Top Heavy Plans

 

APPENDICES A-C [RESERVED]

APPENDIX D Checklists and Other Aids

APPENDIX E Articles of Incorporation or Association

APPENDIX F By-Laws

APPENDIX G Minutes and Resolutions

APPENDIX H Employment and Compensation Agreements

APPENDIX I Shareholder Agreements, Sale/Purchase Agreements and Transactions

APPENDIX J Contracts with Hospitals, Patients, Clients, Etc.; Partnerships with Professional Corporation Partners

APPENDIX K Reorganizations and Voting Trusts

APPENDIX L Profit-Sharing and 401(k) Plans and Trusts

APPENDIX M Pension Plans and Trusts

APPENDIX N Other Documents Pertaining to Qualified Plans, Including H.R. 10 (Keogh), 401(k), ESOP Plans and IRAs

APPENDIX O Leases and Transfer Documents; Promissory Notes; Office Sharing

APPENDIX P Letters and Notifications

APPENDIX Q Fringe Benefits and Cafeteria Plans

APPENDIX R Forms for Tax Controversies