Privately Held Business Interests

Bulk operations
Lou Diamond concludes his analysis of the use of charitable planning combined with  ESOPs.
Attorney Lou Diamond explains Employee Stock Ownership Plans (ESOP)s and how they may integrate with several charitable solutions.

Family businesses represent one of the most complex challenges for financial and estate planners; particularly when the business is owned horizontally and vertically within the family structure. In this case study and accompanying 78-page report, Randy Fox of Two...


Gerald and Eileen live a very modest lifestyle. Although they have not planned for retirement, they are fortunate to have recently inherited a closely-held business. The downside is their estate lacks adequate liquidity, does not incorporate their charitable giving...


A charitable remainder trust can allow business owners to transfer their business to heirs with minimum income and transfer tax exposure, ensure retirement income, and create a permanent legacy. In this article from Family Business Magazine, Barton J. Bradshaw, J.D...

9 May 2005 | Privately Held Business Interests | National Publication | Case study | 7 comments
The majority of U.S. wealth is held in the form of family-owned businesses. This case study compares the tax and cash flow economics of selling a C-corporation by two common methods -- stock sale and asset sale followed by liquidation -- and then illustrates how these...

Privately-held business forms include sole proprietorships, general and limited partnerships, C-corporations, S-corporations, and recently created limited liability companies. In the context of charitable gift planning, the diversity of business forms and the rules...

Passing the family business intact from one generation to the next is one of today's most challenging estate planning problems. And trying to get the company over to one child, who is active in the business, while maintaining proportionate distributions to others who...
Since January 1, 1998, charities have been able to own Subchapter S stock. But how should they own it? In this edition of Gift Planner's Digest, Laura Peebles, tax director at the national office of Deloitte & Touche, challenges the conventional wisdom of corporate...

Nearly half of the nation's corporations are classified as Subchapter S corporations. Prior to 1996, charitable organizations were not permitted to be shareholders of S corporation stock. However, with the enactment of The Small Business Job Protection Act of 1996,...

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Define: Privately Held Business Interests

Privately-held business forms include sole proprietorships, general and limited partnerships, C-corporations, S-corporations, and limited liability companies, for which market quotations are NOT readily available on an established securities market.