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| INTRODUCTION |
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3 |
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DEFINITION
OF A CLOSELY HELD BUSINESS |
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3,19 |
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USER WARNINGS AND AUTHOR DISCLAIMERS |
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3 |
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SELECTED BUSINESS PRACTITIONER LEGAL ETHICS TOPICS |
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5 |
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SUGGESTED REFERENCE MATERIAL |
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8 |
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LEGAL AND TAX
INTERNET ADDRESSES |
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9 |
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TAX PREPARER & TAX RETURN POSITION RULES |
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10 |
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DUTY TO FILE AMENDED TAX RETURNS ISSUES |
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15 |
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| CLOSELY HELD BUSINESS
FORMATION |
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19 |
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OWNER PERSONAL LIABILITY/PERSONAL ASSET PROTECTION |
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19 |
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PURCHASING BUSINESS INSURANCE |
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22, 149 |
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ARIZONA BANKRUPTCY EXEMPTIONS AND DISCHARGING TAXES IN
BANKRUPTCY |
25 |
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OPERATING ASSETS HELD BY OWNERS vs. ENTITY |
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26 |
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TAX-FREE TRANSFER OF PROPERTY TO A CORPORATION, SECTION
351, IRC |
28 |
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BUSINESSOWNER MISCONCEPTIONS |
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29 |
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BUSINESS NAME PROTECTION |
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30 |
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PAYROLL AND INCOME TAX CONSIDERATIONS |
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31 |
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S vs. C vs.
LLC vs. SOLE PROPRIETOR |
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31 - 49 |
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LLC SELF-EMPLOYMENT TAX RULES |
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32 |
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C CORPORATION ASSET SALE DOUBLE TAX ISSUES |
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34 |
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HIDDEN C CORPORATION CAPITAL GAIN & PAYROLL TAX
ISSUES |
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40 |
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C CORPORATION HEALTH EXPENSE WRITE-OFF ANALYSIS |
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42 |
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C CORPORATION REASONABLE COMPENSATION ISSUES |
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43 |
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S vs. LLC SELECTION "BOTTOM LINE" |
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45, 49 |
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SOLE PROPRIETOR CONSIDERATIONS |
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46 |
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S ELECTION CAUTIONS |
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51 |
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BUSINESS FORMATION "TO DO" LIST |
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52 |
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BUSINESS INTEREST TITLING |
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53 |
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PASSIVE LOSS, HOBBY LOSS AND OTHER TAX WRITE-OFF
LIMITATIONS |
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54 |
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BUSINESS EXPENSE TAX DEDUCTION REQUIREMENTS |
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60 |
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BUSINESSOWNER PAYROLL TAX PAYMENT REQUIREMENTS &
CAUTIONARY NOTES |
54, 63 |
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RELATED PARTY PAYMENT REQUIREMENTS |
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64 |
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RELATED PARTY LEASES |
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250 |
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CORPORATION LOANS TO SHAREHOLDER TAX LAW AND FORMS |
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66 |
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DEFINITION OF TRADE OF BUSINESS AND SELF-EMPLOYMENT TAX
RULES |
71 |
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REAL ESTATE ACTIVITY INCOME AND PAYROLL TAX RULES |
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76, 77, 80 |
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ACCOUNTING METHODS INCLUDING SMALL BUSINESS CASH METHOD
ALLOWANCE |
82 |
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S CORPORATION PAYROLL TAX SAVINGS OPPORTUNITY - REV. RUL.
74-44 |
89 |
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C CORPORATION SWITCH TO S STATUS - SECTION 1374, IRC |
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93 |
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S CORPORATION STOCK OWNED BY A TRUST - QSST FORM |
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94 |
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S CORPORATION ONE CLASS OF STOCK REQUIREMENTS |
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100, 404 |
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RAISING BUSINESS CAPITAL/WRITING A BUSINESS PLAN |
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101 |
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FRANCHISE OPPORTUNITIES |
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102 |
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SECURITIES LAW OVERVIEW |
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104 |
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THE INCORPORATION PROCESS WITH FORMS, LAW AND CHECKLIST |
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115 |
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PROFESSIONAL CORPORATIONS/PERSONAL SERVICE CORPORATIONS |
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122 |
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NEVADA/DELAWARE CORPORATIONS |
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126 |
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REQUIRED CORPORATE & LLC RECORDS |
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126 |
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ARTICLES OF INCORPORATION & RELATED FORMS |
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127 |
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STOCK CERTIFICATE FORM |
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131 |
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SHAREHOLDER AGREEMENT FORM |
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384 |
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INTERNAL ACCOUNTING CONTROLS |
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136 |
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CLIENT CASH RECONCILIATION ACCOUNTING PRACTICE TIPS |
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139 |
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POST-BUSINESS FORMATION CHECKLIST |
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142 |
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WORKER'S COMPENSATION INSURANCE REQUIREMENTS |
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144, 465 |
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BUSINESSOWNER VERBAL PROMISES CAUTIONARY NOTE |
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153 |
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BUSINESSOWNER PREMISES & PRODUCTS SAFETY CAUTIONS |
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153 |
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LIMITED LIABILITY COMPANY LAW & FORMS |
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158 |
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MEMBER-MANAGED LLC FORMS |
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159 |
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LLC TAX CONSIDERATIONS |
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166, 168 |
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LLC SELF-EMPLOYMENT TAX LAW |
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32 |
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MANAGER-MANAGED LLC FORMS - OPERATING BUSINESS |
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191 |
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MANAGER-MANAGED LLC FORMS - REAL ESTATE RENTAL |
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228 |
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ONE-PERSON LLC FORMS & TAX LAW |
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211 |
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HUSBAND & WIFE LLC FORMAT TO MINIMIZE SELF-EMPLOYMENT
TAX |
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217 |
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BUSINESSOWNER TO ENTITY LEASING - RELATED PARTY LEASING |
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250 |
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RELATED PARTY REAL PROPERTY LEASE FORM |
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252 |
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LEASE vs. PURCHASE ISSUES |
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258 |
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BUSINESS USE OF HOME TAX CONSIDERATIONS |
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261 |
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BUSINESS VEHICLE WRITE-OFF CONSIDERATIONS |
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279 |
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BUSINESS START-UP EXPENSES WRITE-OFF TAX RULES |
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290 |
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CAPITALIZATION & DEPRECIATION INCLUDING SECTION 179
TAX WRITE-OFF RULES |
297 |
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BUSINESS INTEREST FOR SERVICES |
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307 |
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TAXATION OF LESSEE AND CUSTOMER DEPOSITS |
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310 |
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TAX CONSEQUENCES OF PAYMENT OF A GUARANTEED DEBT |
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311 |
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| COMMERCIAL CONTRACT DRAFTING AND
NEGOTIATING |
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314 |
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CONSUMER vs. COMMERCIAL CONTRACT - "SLIDING
SCALE" |
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315 |
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DUTY TO READ CONTRACT AND REQUIRED ASSENT |
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317 |
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DARNER DOCTRINE/DOCTRINE OF REASONABLE EXPECTATIONS |
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318, 319, 324 |
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MISREPRESENTATION/FRAUD IN THE INDUCEMENT |
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322 |
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MERGER (INTEGRATION) CLAUSE ISSUES |
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318, 325 |
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CONTRACTS OF ADHESION |
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326 |
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LIMITATION OF LIABILITY |
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327, 344, 662 |
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(NOTE: See Sales and Limitation of Liability Agreements
Below) |
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"AS IS" CAUTIONARY NOTE |
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331 |
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UCC WARRANTY LIMITATIONS |
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331 |
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DISTINCTION WARRANTY vs. PRODUCTS LIABILITY DAMAGES |
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332 |
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FORM CONTRACTS AND UNSIGNED DOCUMENTS |
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659 |
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USE OF EXAMPLES AND DEFINITIONS |
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335 |
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CONTRACT INTERPRETATION - AMBIGUOUS PROVISIONS |
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335 |
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WAIVER OF STATUTORY & CONTRACT/COMMON LAW RIGHTS |
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336 |
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CONSIDERATION ISSUES |
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339 |
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INDEMNIFICATION
WITH LIMITATION OF LIABILITY & CONSIDERATION PROVISIONS AND |
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INDEMNIFICATION
CAUTIONARY NOTE |
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345 |
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COMMUNITY PROPERTY CONTRACT LAW REQUIREMENTS |
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346 |
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ARBITRATION/MEDIATION/DISPUTE RESOLUTION ISSUES |
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346 |
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WRITTEN NOTICE PROVISIONS |
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348 |
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LIQUIDATED DAMAGE COMMENTARY & PROVISION |
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349 |
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INDEFINITE CONTRACT TERM |
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350 |
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CONFIDENTIAL INFORMATION PROVISION |
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350 |
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FAX OR COPY FUNCTIONING AS ORIGINAL |
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366 |
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GOOD FAITH AND FAIR DEALING |
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351 |
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INTENTIONAL INTERFERENCE WITH AN ADVANTAGEOUS CONTRACTUAL
RELATIONSHIP - |
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CONTRACTS
TERMINABLE AT WILL vs. CONTRACTS WITH A CERTAIN TERM |
354 |
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STATUTE OF FRAUDS AND ESTOPPEL CONSIDERATIONS |
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358 |
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PAROL EVIDENCE AND HEARSAY RULES - CONTRACT DISPUTES |
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362 |
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PRIVITY OF CONTRACT |
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364 |
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IMPORTANT MISCELLANEOUS CONTRACT PROVISIONS |
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366 |
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RELEASE AGREEMENT |
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368 |
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ATTORNEY & BUSINESSOWNER CONTRACT DRAFTING
SUGGESTIONS |
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370 |
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SEVERABILITY PROVISIONS & THE BLUE PENCIL RULE |
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373 |
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COVENANT-NOT-TO-COMPETE/SOLICIT LAW RELATING TO
EMPLOYMENT, CO-OWNER |
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& BUSINESS SALES AGREEMENTS |
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378 |
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| CO-OWNER AGREEMENT - S
CORPORATION SHAREHOLDER AGREEMENT |
384 |
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COMMENTARY INCLUDING PIERCING CORPORATE VEIL CONCERNS |
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389 |
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SECURITIES LAW PROVISIONS |
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391, 393 |
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S SHAREHOLDER CAPITAL ACCOUNTS |
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393 |
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MANAGEMENT PROVISIONS |
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385, 394 |
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INDEMNIFICATION OF SHAREHOLDER PROVISION |
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397 |
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SHAREHOLDER
WORK RESPONSIBILITIES & COMPENSATION WITH REV. RUL. 74-44 |
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CAUTIONS |
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398 |
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EXPENSE REIMBURSEMENT PROVISION |
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400 |
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NON-SOLICITATION/NON-COMPETITION SHAREHOLDER RESTRICTIVE
PROVISIONS |
401 |
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RESTRICTIVE COVENANTS ALLOWABLE SCOPE LEGAL COMMENTARY,
INCLUDING |
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SEVERABILITY AND THE BLUE PENCIL RULE |
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|
373-378 |
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SPOUSAL/NUPTIAL PROVISIONS (DIVORCE CONTINGENCIES) |
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402 |
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CORPORATE S ELECTION SHAREHOLDER PROVISIONS AND CAUTIONS |
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404 |
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S CORPORATION ONE CLASS OF STOCK RULES |
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404 |
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SHAREHOLDER MISCONDUCT PROVISION |
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408 |
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BUYOUT PROVISIONS - THIRD
PARTIES, DEATH AND DISABILITY |
|
409 |
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BUYOUT CROSS-PURCHASE vs. REDEMPTION AND LIFE INSURANCE
ISSUES |
414 |
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SETTING BUSINESS INTEREST VALUE FOR ESTATE TAX PURPOSES |
|
1164 |
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CORPORATE
DISSOLUTION ASSET DISTRIBUTION |
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|
416 |
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ATTORNEY CONFLICT OF INTEREST ETHICS ISSUES |
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416 |
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CONTROLLING
LAW AND DISPUTE RESOLUTIONS |
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418 |
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SHAREHOLDER WAIVERS |
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420 |
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NON-MANAGING SHAREHOLDERS SPOUSAL CONSENTS |
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423 |
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| COMPREHENSIVE
EMPLOYMENT AGREEMENT & EMPLOYMENT LAW COMMENTARY |
424 |
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INSTRUCTION & CAUTIONARY LETTER TO EMPLOYER |
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|
424 |
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FAIR LABOR STANDARDS ACT BASICS (MINIMUM WAGE
REQUIREMENTS, ETC.) |
428 |
|
EXPLANATION LETTER TO PROSPECTIVE EMPLOYEE |
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|
429 |
|
EMPLOYER-FAVORABLE EMPLOYMENT AGREEMENT |
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|
431 |
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EMPLOYER-FAVORABLE EMPLOYMENT AGREEMENT FOR CONSTRUCTION
EMPLOYEE |
721 |
|
EMPLOYEE COMPENSATION |
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|
431 |
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FRINGE BENEFITS AT DISCRETION OF EMPLOYER/EMPLOYEE
ACKNOWLEDGEMENT |
433 |
|
EMPLOYMENT AT WILL |
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433 |
|
NON-SOLICIT & NON-COMPETE RESTRICTIVE PROVISIONS LAW
AND BLUE PENCIL RULE |
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AND SEVERABILITY AGREEMENT PROVISIONS |
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|
373, 378, 439 |
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SEVERABILITY PROVISION |
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443 |
|
CONTROLLING LAW & DISPUTE RESOLUTION |
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444 |
|
EMPLOYEE ATTORNEY REVIEW OR WAIVER |
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446 |
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OPTIONAL EMPLOYMENT AGREEMENT PROVISIONS |
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|
447 |
|
EMPLOYER-FAVORABLE EMPLOYMENT AGREEMENT PROVISIONS |
|
449 |
|
EMPLOYEE HANDBOOKS |
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450 |
|
TRADE SECRETS |
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461 |
|
EMPLOYEE vs. INDEPENDENT CONTRACTOR TAX ISSUES |
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462 |
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VICARIOUS LIABILITY ISSUES |
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466 |
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INDEPENDENT CONTRACTOR AGREEMENT FORM |
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469 |
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WORKER'S COMPENSATION INSURANCE REQUIREMENTS |
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144, 465 |
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DUTY OF AN EMPLOYEE |
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474 |
|
EMPLOYEE-FAVORABLE EMPLOYMENT AGREEMENT SUGGESTIONS &
PROVISIONS |
478 |
|
EMPLOYMENT AGREEMENT PROVISIONS WITH TERM 'NOT AT WILL' |
|
481 |
|
EMPLOYER FINAL PAYCHECK REQUIREMENTS |
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|
483 |
|
JOB APPLICATION AND INTERVIEW CONSIDERATIONS |
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|
483 |
|
AT WILL AND WRONGFUL TERMINATION LAW |
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|
485 |
|
EMPLOYMENT TERMINATION AGREEMENTS WITH FORMS |
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|
487 |
|
EMPLOYMENT LAW CAUTIONS |
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|
499 |
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| LEASING FORMS AND COMMENTARY |
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500 |
|
TENANT LEASING TIPS |
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500 |
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TENANT - FAVORABLE LEASE ADDENDUM FORM |
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|
507 |
|
LEASEHOLD TAX CONSIDERATIONS |
|
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|
531 |
|
LANDLORD-FAVORABLE
COMMERCIAL LEASE WITH PERSONAL GUARANTEE AND |
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|
|
OPTION TO PURCHASE FORMS |
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|
532 |
|
COMMERCIAL EQUIPMENT LEASE FORM |
|
|
|
588 |
|
UCC AND BANKRUPTCY LEASE CONSIDERATIONS |
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|
593 |
|
RESIDENTIAL LEASE WITH PERSONAL GUARANTEE & OPTION TO
PURCHASE FORMS |
596 |
|
LANDLORD OBLIGATION FOR PREMISE SAFETY |
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|
609 |
|
RESEARCHING POTENTIAL TENANTS |
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|
611 |
|
RESIDENTIAL REAL ESTATE
OPTION TO PURCHASE CONTRACT |
|
612 |
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|
NOTE: See the Residential Real Estate Purchase Contracts
Below |
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| SALES CONTRACTS |
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620 |
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CREDIT
APPLICATION & SELLER-FAVORABLE SALES AGREEMENT, INCLUDING |
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LIMITATION OF LIABILITY PROVISIONS & PERSONAL
GUARANTEE FORM |
620 |
|
SELLER-FAVORABLE WHOLESALE SALES CONTRACT |
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|
633 |
|
CONSIGNMENT AGREEMENT |
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641 |
|
DISTRIBUTOR AGREEMENT |
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|
645 |
|
PRODUCTS LIABILITY LEGAL COMMENTARY |
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|
20 |
|
ARIZONA SALES TAX LAW CONSIDERATIONS |
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|
655 |
|
OUT-OF-STATE INCOME & SALES TAX CONSIDERATIONS |
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|
654-655 |
|
FORM CONTRACTS & UNSIGNED DOCUMENTS |
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|
659 |
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| LIMITATION OF
LIABILITY SELLER-FAVORABLE AGREEMENTS |
|
662 |
|
LIMITATION
OF LIABILITY LAW COMMENTARY |
|
|
|
327, 344 |
|
SECURITY SYSTEM AGREEMENT |
|
|
|
|
663 |
|
ARIZONA HOME
SOLICITATION ACT CLAUSE & LEGAL COMMENTARY |
|
664 |
|
FITNESS CENTER AGREEMENT |
|
|
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|
673 |
|
VOIDABILITY OF CONTRACTS WITH MINORS |
|
|
|
679 |
|
COMPUTER EQUIPMENT SERVICE AGREEMENT |
|
|
|
680 |
|
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| CONSTRUCTION &
SUBCONTRACTOR AGREEMENTS |
|
|
686 |
|
PROPERTY OWNER TIPS |
|
|
|
|
687 |
|
CONTRACTOR-FAVORABLE
CONSTRUCTION AGREEMENT WITH PROPERTY OWNER & |
|
|
LIMITED WARRANTY PROVISIONS |
|
|
|
690 |
|
BUILDER IMPLIED WARRANTIES OF HABITABILITY &
WORKMANSHIP |
|
693 |
|
CONTRACTOR-FAVORABLE SUBCONTRACT AGREEMENT WITH
SUB-CONTRACTOR |
|
|
|
RESPONSIBILITIES & WARRANTIES |
|
|
|
697 |
|
SUBCONTRACTOR-FAVORABLE SUBCONTRACT AGREEMENT ADDENDUM |
713 |
|
EMPLOYER-FAVORABLE EMPLOYMENT AGREEMENT FOR CONSTRUCTION
EMPLOYEE |
721 |
|
|
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|
|
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|
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|
|
|
|
|
|
|
|
| BUSINESS SALES |
|
|
|
|
|
|
731 |
|
BUYING, SELLING A BUSINESS: WHAT TO CONSIDER |
|
|
731 |
|
BUSINESS SALE TAX CONSIDERATIONS |
|
|
|
34, 734 |
|
CORPORATE LIQUIDATION TAX CONSIDERATIONS |
|
|
736 |
|
TAXATION OF CORPORATE DISTRIBUTIONS OF PROPERTY |
|
|
741 |
|
SELLER PROTECTIONS |
|
|
|
|
|
743 |
|
BUYER DUE DILIGENCE CHECKLIST |
|
|
|
745 |
|
BUYER & SELLER PROTECTIONS |
|
|
|
|
747 |
|
BUYER PROTECTIONS |
|
|
|
|
|
748 |
|
PURCHASER LIABILITY FOR PRIOR OBLIGATIONS |
|
|
750 |
|
COVENANT-NOT-TO-COMPETE/SOLICIT AGAINST CONTINUING
EMPLOYEES |
751 |
|
COVENANT-NOT-TO-COMPETE/SOLICIT AGAINST BUSINESS SELLER |
|
752 |
|
RESTRICTIVE
COVENANTS ALLOWABLE SCOPE LEGAL COMMENTARY, INCLUDING |
|
|
|
SEVERABILITY AND THE BLUE PENCIL RULE |
|
|
373, 378 |
|
VALUATION OF CLOSELY HELD BUSINESS |
|
|
|
752 |
|
CONFIDENTIALITY/NON-USE AGREEMENT |
|
|
|
756 |
|
TYPICAL
STRUCTURE OF BUSINESS SALE |
|
|
|
763 |
|
STOCK PURCHASE
AGREEMENT |
|
|
|
|
763 |
|
DEDUCTION OF INTEREST FOR STOCK PURCHASE LOAN |
|
|
775 |
|
SECURITY OF SELLER |
|
|
|
|
|
776 |
|
SECURITY AGREEMENT FORM |
|
|
|
|
777 |
|
UCC LAW - CHAPTER 9 SECURITY REQUIREMENTS |
|
|
781, 784 |
|
IRS
REQUIRED INTEREST ON SELLER FINANCING |
|
|
788 |
|
INSTALLMENT PROMISSORY NOTE FORMS WITH OPTIONAL
PROVISIONS |
790, 792 |
|
PERSONAL GUARANTEE OF NOTE & SALES AGREEMENTS |
|
|
800, 842 |
|
TRUTH-IN-LENDING LAW |
|
|
|
|
802 |
|
ALLOWABLE INTEREST RATES |
|
|
|
|
804 |
|
ASSIGNMENT OF CONTRACTS, INCLUDING PREMISE LEASE FORMS |
|
805 |
|
COMMERCIAL LEASE RELEASE AGREEMENT (OF BUSINESS SELLER) |
|
812 |
|
BUSINESS SALE AGREEMENT - PURCHASE OF ASSETS |
|
|
815 |
|
PROFESSIONAL PRACTICE SALE AGREEMENT |
|
|
|
836 |
|
COLLATERAL LISTING |
|
|
|
|
|
846 |
|
BILL OF SALE |
|
|
|
|
|
849 |
|
BUSINESS SALE CLOSING CHECKLIST |
|
|
|
850 |
|
BUSINESS BROKER CONSIDERATIONS |
|
|
|
852 |
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
| SEP/IRA vs. SIMPLE
IRA PLANS AND ROTH vs. REGULAR IRA TAX LAW |
|
| CONSIDERATIONS |
|
|
|
|
|
|
853 |
|
SEP/IRA'S |
|
|
|
|
|
|
856 |
|
PLAN PERMANENCY REQUIREMENTS |
|
|
|
858 |
|
SIMPLE IRA'S |
|
|
|
|
|
859 |
|
SIMPLE IRA PLAN REQUIREMENTS |
|
|
|
|
863 |
|
SIMPLE IRA ACCOUNTING ENTRY/PAYROLL TAX CALCULATION
EXAMPLE |
866 |
|
SIMPLE IRA PLAN CLIENT LETTERS/EMPLOYEE NOTICES |
|
|
867 |
|
SIMPLE IRA PLAN vs. SEP/IRA'S |
|
|
|
|
858, 875 |
|
REGULAR AND ROTH IRA'S |
|
|
|
|
876 |
|
IRA/QUALIFIED PLAN MINIMUM DISTRIBUTION REQUIREMENTS
SECTION 401(a)(9), IRC |
887 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| EMPLOYEE HEALTH &
DISABILITY PLANS |
|
|
|
907 |
|
TAX LAW CONSIDERATIONS |
|
|
|
|
907 |
|
HEALTH INSURANCE PLAN |
|
|
|
|
910 |
|
HEALTH & DISABILITY INSURANCE PLANS |
|
|
|
911, 915 |
|
SELF-INSURED PLANS |
|
|
|
|
|
912-913 |
|
DISABILITY INSURANCE TAX CONSIDERATIONS |
|
|
|
920 |
|
DISABILITY INSURANCE
PLAN |
|
|
|
|
921 |
|
DISABILITY INSURANCE SUGGESTIONS |
|
|
|
922 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| SELECTED REAL PROPERTY
LAW CONSIDERATIONS WITH RESIDENTIAL REAL ESTATE |
| SALES CONTRACT |
|
|
|
|
|
|
923 |
|
VARIOUS DEED FORMS - See Estate
Planning Material |
|
|
|
|
MORTGAGE vs. DEED OF TRUST CONSIDERATIONS |
|
|
923 |
|
SUBORDINATION CAUTIONARY NOTE |
|
|
|
924 |
|
DEED OF TRUST
FORM AND COMMENTARY |
|
|
|
924 |
|
DUE ON SALE LAW AND FORM CLAUSE |
|
|
|
929 |
|
REAL ESTATE BUYER DUE DILIGENCE CHECKLIST |
|
|
932 |
|
SELLER SELF-FINANCING PROTECTION CHECKLIST |
|
|
933 |
|
RESIDENTIAL REAL ESTATE SALES FORMS |
|
|
|
935, 949 |
|
SPECIAL
REAL ESTATE SALES POWER OF ATTORNEY |
|
|
953 |
|
REPOSSESSION OF REAL ESTATE TAX RULES |
|
|
|
956 |
|
TAX-FREE/LIKE KIND EXCHANGE TAX RULES |
|
|
|
957 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| PRE-NUPTIAL AGREEMENT
LAW & COMPREHENSIVE FORM, INCLUDING COMMUNITY |
| PROPERTY vs.
SEPARATE PROPERTY vs. JOINT TENANCY PROPERTY & TAX |
|
| LAW CONSIDERATIONS |
|
|
|
|
|
962 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| DIVORCE TAX
CONSIDERATIONS |
|
|
|
|
985 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| DEBT COLLECTION -
FEDERAL FAIR DEBT COLLECTION RULES WITH FORM |
|
| COLLECTION LETTERS |
|
|
|
|
|
993 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| ARIZONA BED &
BREAKFAST BUSINESS COMPREHENSIVE SETUP AND |
|
| OPERATIONAL CONSIDERATIONS |
|
|
|
|
999 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| POST-DEATH ESTATE
PRACTICE TIPS |
|
|
|
|
1014 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| SMALL ESTATE AFFIDAVIT
COLLECTION & BENEFICIARY DEED |
|
1017 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| INFORMAL PROBATE OF
AN ARIZONA WILL - COMPREHENSIVE STATUTORY |
|
| COMMENTARY AND
COMPLETE FORMS INCLUDING AFFIDAVIT TO TERMINATE |
|
| JOINT TENANCY AND
POST-DEATH PRACTICE TIPS |
|
|
1021, 1030 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| COMPREHENSIVE ESTATE
PLANNING MEMORANDUMS AND FORMS WITH |
|
| ARIZONA AND TAX LAW COMMENTARY |
|
|
|
1050 |
|
PRE-CONFERENCE
ESTATE PLANNING CLIENT QUESTIONNAIRE, INCLUDING NET |
|
|
|
WORTH CALCULATION |
|
|
|
|
1050 |
|
PRE-CONFERENCE ESTATE PLANNING COMPREHENSIVE CLIENT
MEMORANDUM |
1063 |
|
ELIGIBILITY FOR SOCIAL SECURITY AND MEDICARE BENEFITS |
|
1070 |
|
LONG-TERM CARE CONSIDERATIONS |
|
|
|
1070 |
|
TESTAMENTARY CAPACITY DETERMINATION |
|
|
|
1086 |
|
ARIZONA
GENERAL DURABLE FINANCIAL & MEDICAL POWERS OF ATTORNEY AND |
|
|
|
LIVING WILL FORMS |
|
|
|
|
1087 |
|
HUSBAND AND WIFE COMMUNITY PROPERTY vs. SEPARATE PROPERTY
ARIZONA AND |
|
|
AND TAX LAW COMMENTARY |
|
|
|
1128 |
|
TRUST CLIENT RETITLING AND BENEFICIARY DESIGNATION
DIRECTION LETTER |
1129 |
|
ESTATE PLANNING CLIENT ORGANIZATION LETTER |
|
|
1136 |
|
GIFTING, UNIFORM
MINORS ACCOUNTS AND INCOME TAXATION OF CHILDREN |
|
|
|
CONSIDERATIONS |
|
|
|
|
1141 |
|
HANDLING LARGE LIFE INSURANCE POLICIES FOR ESTATE
PLANNING PURPOSES |
1144 |
|
HANDLING LARGE
IRA AND QUALIFIED PLAN BENEFITS FOR ESTATE PLANNING |
|
|
|
PURPOSES |
|
|
|
|
|
887, 1162 |
|
VALUATION OF ASSETS
FOR ESTATE TAX PURPOSES LEGAL COMMENTARY |
1162 |
|
MARITAL DEDUCTION CONCEPTS, FORMULAS AND REQUIREMENTS |
|
1169 |
|
INCOME TAX CONSEQUENCES OF ESTATE DISTRIBUTIONS AND TRUST
FUNDING |
1185 |
|
ARIZONA UNIFORM PRINCIPAL AND INCOME ACT, ARIZONA PRUDENT
INVESTOR ACT AND |
|
|
TRUST INCOME FOR DISTRIBUTION AND TAX PURPOSES COMMENTARY |
1188 |
|
GOALS OF TRUST DRAFTING |
|
|
|
|
1194 |
|
TRUST BENEFICIARY AS TRUSTEE INCOME AND ESTATE TAX
ISSUES/PROBLEMS |
1196 |
|
ESTATE PLANNING PROPERTY
OWNERSHIP CONSIDERATIONS |
|
1203 |
|
ARIZONA PROPERTY CONSIDERATIONS - See Community Property
vs. Separate Property vs. Joint |
|
|
Tenancy Property and Tax Law Consideration Topic with the
Nuptial Agreement Material |
|
NUPTIAL AGREEMENT REGARDING COMMUNITY PROPERTY
DECLARATIONS |
1204 |
|
AB TRUST WITH EXTENSIVE LEGAL AND TAX COMMENTARY* |
|
1208 |
|
AB TRUST TERMINOLOGY, AB TRUST FUNDING ON DEATH OF FIRST
SPOUSE AS WELL |
|
|
AS Q-TIP TRUST DISCUSSION |
|
|
|
1209 |
|
BY RIGHT OF REPRESENTATION vs. PER CAPITA COMMENTARY |
|
1217 |
|
"BLANK FORM" AB TRUST WITH Q-TIP AND QSST
OPTIONS* |
|
|
1234 |
|
DEATH OF FIRST
SPOUSE & SECOND SPOUSE AB TRUST COMMENTARY |
1255 |
|
POUROVER WILL TO ACCOMPANY AB TRUST WITH PERSONAL
PROPERTY LISTING* |
1258 |
|
ESTATE TAX ALLOCATION COMMENTARY |
|
|
|
1258 |
|
|
* CAUTIONARY NOTE: THE AB TRUST AND COMPANION POUROVER WILL MUST |
|
|
NOT BE USED WITHOUT CUSTOMIZING TO MEET CLIENT DESIRES
AND UNDERLYING |
|
|
TAX AND LEGAL REQUIREMENTS AS WELL AS TRUST AND OTHER LAW |
|
|
LIMITED LIABILITY COMPANY CERTIFICATE AND STOCK
CERTIFICATE TRANSFERRING |
|
|
BUSINESS
INTEREST TO REVOCABLE TRUST |
|
|
131, 1266 |
|
DEED FORM
TRANSFERRING PROPERTY TO REVOCABLE TRUST ALONG WITH REQUEST |
|
|
LETTER TO LENDER AND TITLE INSURANCE CONTINUATION LETTER |
1267 |
|
CLIENT EXPLANATION & COMPLETION LETTER TO ACCOMPANY
AB TRUST |
1271 |
|
PROBATE AVOIDANCE & JOINT TENANCY CAUTIONARY NOTE |
|
1277 |
|
SIMPLE WILL WITH TESTAMENTARY TRUSTS FOR YOUNGER
BENEFICIARY AND FORM |
|
|
SECONDARY BENEFICIARY FORMATS |
|
|
1276 |
|
ARIZONA SURVIVORSHIP STATUTORY PROVISIONS |
|
|
1281 |
|
TESTAMENTARY DISPOSTION FOR CARE OF PETS |
|
|
1286 |
|
NO CONTEST CLAUSE |
|
|
|
|
|
1286 |
|
DEBT FORGIVENESS AT DEATH |
|
|
|
|
1287 |
|
DISPOSITIVE PROVISIONS FOR LIFE TENANT |
|
|
|
1288 |
|
LEGAL
COMMENTARY REGARDING SURVIVORSHIP REQUIREMENTS AND ANTI-LAPSE |
|
|
ARIZONA STATUTES |
|
|
|
|
1281 |
|
LETTER TO WILL CLIENT REGARDING LIFE INSURANCE &
IRA/QUALIFIED PLAN BENEFICIARY |
|
|
DESIGNATIONS |
|
|
|
|
1289 |
|
LETTER TO
WILL CLIENT REGARDING EXECUTION OF SIMPLE WILL AND COMPANION |
|
|
DOCUMENTS |
|
|
|
|
1293 |
|
DEED
TRANSFERING FROM JOINT TENANCY TO COMMUNITY PROPERTY WITH RIGHT |
|
|
OF SURVIVORSHIP FORM |
|
|
|
1296 |
|
MARRIED COUPLE REVOCABLE TRUST WITH NO AB ESTATE TAX
SAVINGS FEATURE |
1297 |
|
CLIENT EXPLANATION & COMPLETION LETTER TO ACCOMPANY
MARRIED COUPLE TRUST |
|
|
WITH NO AB FEATURE |
|
|
|
|
1307 |
|
SINGLE TRUSTOR REVOCABLE TRUST FORM |
|
|
|
1311 |
|
SINGLE
INDIVIDUAL/TRUSTOR COMPANION WILL FORM WITH PERSONAL PROPERTY |
|
|
|
LIST |
|
|
|
|
|
1319 |
|
COMPLETION & EXPLANATION LETTER TO SINGLE TRUSTOR |
|
1323 |
|
SEPARATE
REVOCABLE TRUSTS AND COMPANION WILLS FOR A MARRIED COUPLE |
|
|
|
(SECOND MARRIAGE AND NO COMMON CHILDREN) |
|
1328 |
|
ESTATE
PLANNING CLIENT REVIEW AND UPDATE MEMO ACCOMPANIED BY CLIENT |
|
|
|
SUMMARY OF REVISED
MINIMUM DISTRIBUTION RULES AND CLIENT FORM |
|
|
TO CALCULATE CURRENT NET WORTH |
|
|
1346 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| SHORT STORIES -
FICTION BY DON CHANEY |
|
|
|
1359 |
|
|
|
|
|
|
|
|
|
