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Plan Now For Inside Buyouts
Oleh:
Miller, Scott D.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 214 no. 4 (Oct. 2012)
,
page 26-30.
Topik:
Leveraged Buyouts--LBO
;
Business Valuation
;
CPAs
;
Succession Planning
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.33
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Succession planning took a hit in recent years. The financial crisis of 2008 touched off an unnerving chain of events for business owners looking for an exit. Constrained lending diminished the number of able buyers and lowered valuations. For companies that have deferred succession the past few years, there is still time to implement a plan before January 1, when capital gains tax rates are scheduled to increase. CPAs can take an active role by helping business owners pick the best option and showing them why timing matters. For succession-minded business owners, inside buyouts have been a timeless and reliable exit strategy. An inside buyout is the process of transferring ownership of a private company to key managers themselves, key managers in partnership with private equity, employees and employee stock ownership plans, or family members. When the succession plans for a privately owned company involve transferring ownership to family members, one frequently embraced strategy is giving stock to those members.
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