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Articles 1 - 16 of 16
Full-Text Articles in Law
Line Drawing In Corporate Rights Determinations, Elizabeth Pollman
Line Drawing In Corporate Rights Determinations, Elizabeth Pollman
All Faculty Scholarship
This essay was written for the 21st Annual Clifford Symposium: The Supreme Court, Business, and Civil Justice. The essay argues that existing lines drawn between corporations may be a useful starting place for analyzing the rights of corporations, but caution must be used because the lines drawn in other areas were done for various policy reasons in different contexts that may not map onto the corporate rights determination. Attention should be paid to the specific characteristics of corporations that are relevant to the right at stake and the basis for extending protection. The key contribution of this essay is to …
21st Century State Taxation Of The Closely Held Business, D. French Slaughter Iii, Duane Dobson
21st Century State Taxation Of The Closely Held Business, D. French Slaughter Iii, Duane Dobson
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For The Closely Held Business, Dennis I. Belcher, William I. Sanderson
Estate Planning For The Closely Held Business, Dennis I. Belcher, William I. Sanderson
William & Mary Annual Tax Conference
No abstract provided.
Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell
Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell
William & Mary Annual Tax Conference
No abstract provided.
Family Limited Partnership Update, Farhad Aghdami
Family Limited Partnership Update, Farhad Aghdami
William & Mary Annual Tax Conference
No abstract provided.
Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii
Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
Solving The Everyday Problem Of Client Identity In The Context Of Closely Held Businesses, Darian M. Ibrahim
Solving The Everyday Problem Of Client Identity In The Context Of Closely Held Businesses, Darian M. Ibrahim
Faculty Publications
No abstract provided.
Strategic Planning For The Closely Held Business -- Where To Go Beyond Bank Debt And Internal Growth, Arthur E. Cirulnick
Strategic Planning For The Closely Held Business -- Where To Go Beyond Bank Debt And Internal Growth, Arthur E. Cirulnick
William & Mary Annual Tax Conference
No abstract provided.
Uses Of Life Insurance For The Closely-Held Business, Mary Anne Mancini
Uses Of Life Insurance For The Closely-Held Business, Mary Anne Mancini
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits For The Closely Held Business, Lisa C. Germano
Employee Benefits For The Closely Held Business, Lisa C. Germano
William & Mary Annual Tax Conference
No abstract provided.
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
The Proper Role Of The Estate And Gift Taxation Of Closely Held Businesses, Eric D. Chason, Robert T. Danforth
Faculty Publications
The authors argue that the goals of estate and gift taxation are not served by taxing closely held businesses when the recipient of the business actively participates in its operation. Further, the authors suggest that taxing closely held businesses tends to harm capital production. The authors propose an approach to estate and gift taxation that encourages productive behavior by the recipients of wealth.
Direct Vs. Derivative, Or "What's A Lawsuit Between Friends In An 'Incorporated Partnership'?", Daniel S. Kleinberger
Direct Vs. Derivative, Or "What's A Lawsuit Between Friends In An 'Incorporated Partnership'?", Daniel S. Kleinberger
Faculty Scholarship
In any context the distinction between direct and derivative claims carries significant consequences. The procedural requirements are different, as are the available remedies. In addition, the remedies benefit different parties. A successful derivative claim typically enriches the corporate treasury, while a successful direct claim typically puts money directly in the hands of the shareholder claimant. Moreover, derivative defendants can shelter behind several powerful bulwarks-including special litigation committees and the business judgment rule-that are unavailable to direct defendants.
Under the 'internal affairs' doctrine, Minnesota law governs the direct/derivative issue for all Minnesota corporations. Current Minnesota law provides inadequate guidance when the …
Effective Use Of Buy & Sell Agreements: Alternatives To The Traditional Buy & Sell Agreement, Myron E. Sildon
Effective Use Of Buy & Sell Agreements: Alternatives To The Traditional Buy & Sell Agreement, Myron E. Sildon
William & Mary Annual Tax Conference
No abstract provided.
Aftermath Of The 1986 Tax Reform Act- Part Ii, Louis H. Diamond
Aftermath Of The 1986 Tax Reform Act- Part Ii, Louis H. Diamond
William & Mary Annual Tax Conference
No abstract provided.
The Subchapter S Revision Act: An Analysis And Appraisal, Glenn E. Coven
The Subchapter S Revision Act: An Analysis And Appraisal, Glenn E. Coven
Faculty Publications
No abstract provided.
Redemptions Under Section 303, Emeric Fischer
Redemptions Under Section 303, Emeric Fischer
William & Mary Annual Tax Conference
No abstract provided.