Business Planning: Closely Held Enterprises

ISBN-10: 0314289607
ISBN-13: 9780314289605
Edition: 2013
Authors: Dwight Drake
List price: $144.00
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Description: The fourth edition features many important changes that far exceed in both scope and substance changes made in prior editions. Key highlights include the following:? Twelve new student case study problems have been added, increasing the total number  More...

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Book details

List price: $144.00
Copyright year: 2013
Publisher: West Academic
Binding: Paperback
Pages: 832
Size: 7.25" wide x 9.75" long x 1.25" tall
Weight: 2.838
Language: English

The fourth edition features many important changes that far exceed in both scope and substance changes made in prior editions. Key highlights include the following:? Twelve new student case study problems have been added, increasing the total number of student problems from 53 to 65? Substantial discussions have been added dealing with: Limited liability traps, undocumented partnership traps and risks, the design and drafting of partnership and LLC operating agreements, dividend challenge, going public realities, capital structure basics, crowdfunding and the JOBS Act of 2012, oppression risks, healthcare reform, and the judicial enforcement of buy-sell agreements.? A recap (which includes three new student problems) of the statutory basics of limited liability companies and the four types of partnerships has been added, designed for those students (there are many) who never gained a grasp of these core concepts and struggle in a planning course as a result? All tax discussions have been updated to include the significant changes of the American Taxpayer Relief Act of 2012 and thoughts on what might be coming in the future? Five case study examples have been added to the choice-of-entity ?factor? discussion to better illustrate the impacts of various factors.? The discussions relating to securities law exemptions, deferred compensation, and business valuations have been revised, repositioned and substantially shortened

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