Reorganize for tax-favored business transfers

Article Abstract:

The 'D' reorganization is an estate planning strategy that allows a shareholder to transfer stock in a closely held corporation to the next generation. By opting for a 'D' reorganization, the shareholder retains the right to limit dividend treatment, remain a shareholder, officer, director or employee, and receive corporate funds without double taxation. For a nondivisive 'D' reorganization to take place, all the assets of a corporation must be transferred to a transferee corporation in exchange for the latter's stock or securities. The transferee must be under the control of either the transferor or its shareholders, or both. The stock, securities and other properties which the transferor retained or received must be distributed to the transferor's shareholders.

Estate Planning, Methods, Analysis, Corporate reorganizations, Succession planning (Business)

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No more heroes any more?

Article Abstract:

Former Newcastle Football Club Player Jackie Milburn came from the working class to be a successful and much admired footballer in the 1950s. His devotion to the club was well-known. He was a skillful player but he was not always consistent and played 13 times for England. Newcastle fans remember him fondly and his attitudes to the game are still praised. In contrast new star of Newcastle Football Club Alan Shearer is not regarded so highly in the community. He was brought to the team for a fee of 15 million pounds sterling. He is very skillful and has played over 26 times for his country.

Officials and employees, Behavior, Associations, Soccer teams, Soccer players, Newcastle upon Tyne, England, Milburn, Jackie, Shearer, Alan

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All tuned-up

Article Abstract:

Technological improvements in the field of engines in the UK are presented. These include Deutz Motor's redesign of its 912/913 series of air-cooled diesel engines to comply with exhaust emission regulations, the DOC 420 LPG engine from Ford Power Products, Kohler's air-cooled 14 and 16 hp engines which employs innovative engineering to obtain longer oil change intervals, low operating temperatures, quiet operation and reduced oil usage and bore distortion.

Innovations, Engines

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