How to Start and Run Your Own Corporation : S-Corporations for Small Business Owners

, by Hupalo, Peter I.

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ISBN: 9780967162447 | 0967162440
Cover: Paperback
Copyright: 3/1/2003

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Supplemental Materials

Introduction

(2)

A Note About Tax Rates And Burnt Minds

(1)

Chapter 1. Choose Your Business Structure (Wisely!)

(12)

Sole Proprietorships

(2)

Partnerships

(1)

Limited Liability Company

(1)

Corporations

(2)

S-Corporations

(3)

Do I Need More Than One Corporation?

(1)

Tax Shelters

(1)

Chapter 2. A Step-By-Step Guide To Incorporating

(6)

Conclusion

(1)

Chapter 3. Choose A State

(6)

Reasons For Incorporating In Delaware

(1)

Reasons For Incorporating In Your Own State

(1)

Foreign And Domestic Corporations And The Concept Of "Doing Business"

(5)

Chapter 4. Basis

(14)

Basis In C-corporations

(2)

More About Basis And Section 1244 Stock

(2)

Net Operating Losses And Tax Loss Carryforwards

(2)

Basis Per Share

(1)

Basis In S-Corporations

(3)

S-Corporation Distributions And Basis

(1)

Basis And Wages

(1)

S-Corporation Basis Worksheets

(1)

Loan Restoration

(2)

Chapter 5. Shares-Authorized, Issued, Outstanding

(21)

Preferred Stock

(1)

Classes Of Stock

(1)

Issuing Shares And Percentage Ownership

(2)

Shareholder Agreements, Buy-Back Agreements, And Treasury Stock

(8)

Preemptive Rights And Successive Rounds of Financing

(4)

Par Value And No Par Value Stock

(1)

Paid-In Capital And Retained Earnings

(5)

Chapter 6. Debt And Equity Financing

(13)

Loans

(1)

Equity

(1)

Loans From Shareholders To The Corporation

(4)

Accrual Accounting And Shareholder Loans

(2)

Shareholder Leasing To The Corporation

(2)

How About Rent Office Space In Your Home To Your Corporation?

(4)

Chapter 7. Angel Investors

(4)

Private Placements And SCOR

(2)

Rule 506

(1)

Intrastate

(1)

Approaching Angel Investors

(1)

SBA Loan Guaranty Programs

(1)

Chapter 8. Employee Stock Options (C-Corporations)

(4)

The Angel Investor/Manager Employee

(1)

Chapter 9. Directors

(14)

Concept Of Quorum

(4)

Minutes Of The Meeting

(1)

A Board Of One And Consent Resolutions

(1)

Directors And Officers Insurance

100

(1)

Cumulative Voting

101

(3)

Close Corporations vs Closely-Held Corporations

104

(1)

Chapter 10. Officers

105

(7)

The President

106

(1)

Apparent Authority

107

(2)

Derivative Shareholder Lawsuits

109

(1)

Identifying Your Corporate Role

110

(1)

Treasurer, Secretary, And Vice President

111

(1)

Chapter 11. A Resolution For Everything

112

(5)

Accountable Plan To Reimburse Employee-Paid Expenses

113

(4)

Chapter 12. Workers' Compensation

Unemployment Insurance

117

(2)

Self-Insurance

119

(1)

Bonuses

119

(2)

Chapter 13. Employees And Employee Benefits

121

(4)

Chapter 14. Intelligent Reinvestment Of Pretax Earnings

125

(6)

Pretax vs. After-Tax Purchases And Tax Savings

125

(6)

Chapter 15. Tax Strategies

131

(22)

The Disadvantages/Advantages Of A C-Corporation

136

(4)

S-Corporation

140

(1)

Income Splitting

141

(1)

Accumulated Earnings

142

(1)

Growing A Business

143

(1)

Company Valuation: Buying And Selling A Company

144

(5)

Phantom Income

149

(1)

Personal Holding Company

150

(1)

To Invest In Other Stocks And Bonds Within Or Outside The Business

150

(3)

Chapter 16. Retirement Plans

153

(8)

Qualified Plans

153

(1)

S-Corporation Issues And The SIMPLE-IRA

154

(2)

SEP-IRA

156

(1)

The One-Person 401(k)

157

(1)

Is Your Retirement Plan Safe From Judgments And Bankruptcy7

158

(2)

Profit-Sharing Plans And Other Options

160

(1)

The Power Of Tax-Deferred Compounding

160

(1)

Chapter 17. Introducing Schedule M-2 And The AAA

161

(7)

AAA: The Mother Of All "Basis" Accounts

161

(2)

Other Adjustments Account

163

(1)

Shareholder's Undistributed Taxable Income Previously Taxed

163

(1)

Earnings And Profits (E&P)

164

(1)

The Order Of Distributions From The Accounts

165

(2)

Dividends And Distributions

167

(1)

Chapter 18. Sample 11205 Return: Joe's Sex Toys Emporium

168

(31)

Schedule A

171

(1)

Meanwhile On Page 1

172

(2)

Moving On To Page 2 Of The 1120S

174

(2)

Schedule K

176

(1)

Page 4 Of The 1120S

177

(2)

Schedule M-1

179

(1)

** Non-Deductible Expenses **

179

(2)

Schedule M-2

181

(1)

Form K-1

182

(1)

** Multiple Shareholders **

183

(2)

Earnings Per Share Per Day And Ownership Changes

185

(3)

Analysis

188

(1)

Conclusion

189

(1)

Forms: Sample 1120S Return: Joe's Sex Toys Emporium, K-1

190

(9)

Chapter 19. The Future

199

(2)

Select Resources

201

(4)

Books

201

(2)

Websites

203

(2)

Index

205

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How to Start and Run Your Own Corporation : S-Corporations for Small Business Owners

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How to Start and Run Your Own Corporation : S-Corporations for Small Business Owners

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