| Papers [1-15] of 100 :: [Page 1 of 7] | | Go to page : 1 2 3 4 5 6 7 —> | Search results on "FAMILY LIMITED PARTNERSHIPS": |
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Family Limited Partnerships, 2006.
A discussion regarding the pitfalls and usefulness of the transfer of assets to a family limited partnership.
4,543 words (approx. 18.2 pages), 20 sources, MLA, $ 118.95
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Abstract
This paper provides a review of the relevant literature to determine when a family limited partnership is appropriate. The paper analyzes the pertinent laws, including an examination of the Internal Revenue Code, regulations, case law and other rulings and matters that are relevant to a family limited partnership in general and tax planning in particular, to provide a comprehensive survey of the taxability of this business form. The paper concludes with a summary of the research and salient findings.
Outline:
Introduction
Review and Analysis
Analysis and Discussion
Conclusion
From the Paper
"Beyond the foregoing considerations involving the selection of appropriate structures, funding mechanisms and the tax advantages of using family limited partnerships as a business form, Crayne (2001) emphasizes that the implications of the personal use of partnership property by one or more partners for income tax purposes remains uncertain. In the corporate context, the preponderance of the precedential law to date suggests that the personal use of corporate-owned property may result in deemed income or dividends to certain shareholders; however, the authoritative guidance on the income tax implications of the personal use of corporate-owned property may not be completely relevant to the personal use of partnership-owned property because, under state law, all partners in the family limited partnership have an equal right to use all partnership property (Crayne, 2001)."
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Family Limited Partnerships, 2007.
This paper offers an analysis of the pitfalls and merits of assets being transferred to a family limited partnership.
3,774 words (approx. 15.1 pages), 19 sources, MLA, $ 103.95
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Abstract
The paper provides a review of the relevant literature to determine when and for whom a family limited partnership is appropriate. The paper presents an analysis of the pertinent laws, including an examination of the Internal Revenue Code, regulations, case law and other rulings and matters that are relevant to a family limited partnership in general. The paper discusses tax planning in particular to provide a comprehensive survey of the tax-ability of this business form. The paper was consistent in emphasizing the need for timely and professional financial advice from experts in tax law who are aware of any recent changes and what the implications are of one approach over another.
Outline:
Introduction
Review and Analysis
Conclusion
From the Paper
"According to Fiore (1994), taxpayers in general and affluent taxpayers in particular are always on the lookout for new ways to reduce their taxes, especially in the area of estate planning. For this purpose, taxpayers have a wide range of choices available, each with its own advantages and disadvantages depending on a taxpayer's unique circumstances. For instance, "Should a taxpayer incorporate a complex strategy such as a grantor-retained annuity trust," Harmelick and Vandenburgh (2001) ask, "a dynasty trust or a family limited partnership in his estate plan?" (p. 95)."
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Family Limited Partnership, 2007.
An analysis of the pitfalls and usefulness of transfer of assets to a family limited partnership.
5,079 words (approx. 20.3 pages), 22 sources, MLA, $ 127.95
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Abstract
Effective financial planning for many professionals and other affluent taxpayers today requires a thorough understanding of what business forms are available and which are most appropriate for families. These alternatives might include trusts, private foundations, gift programs and family limited partnerships. To this end, this paper provides a review of the relevant literature to determine when a family limited partnership is appropriate. It analyzes the pertinent laws including an examination of the Internal Revenue Code, regulations, case law and other rulings and matters that are relevant to a family limited partnership in general and tax planning in particular. A summary of the research and salient findings are presented in the conclusion.
Outline:
Introduction
Review and Analysis
Analysis and Discussion
Conclusion
From the Paper
"While laws vary from state to state, many states treat a limited partner's creditor the same as an assignee that therefore has no vote in the partnership and no interest in its management or assets. Consequently, these creditors are only entitled to receive the distributions to which the debtor-partner would be entitled (up to the amount of the debt); however, even in these cases, the partnership agreement can provide that the general partner must reinvest partnership distributions in the partnership for "reasonable business needs" (Dedon, 1991, p. 61). Therefore, these types of creditors may be forced to wait for their distributions while continuing to report and pay income tax on money that has not been received; likewise, creditors of limited partnership general partners do not have any rights to partnership property to satisfy their claims against the general partners (Dedon, 1991). "
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Limitations Of the Price Limit Model, 2002.
This paper analyzes the various assumptions of the limit pricing model and assesses whether it is an acceptable model or not.
1,280 words (approx. 5.1 pages), 2 sources, MLA, $ 43.95
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Abstract
The following paper critically analyzes the Limit Pricing Model, which uses limit pricing which is when companies form collusion or a cartel and try to maintain price levels which may or may not not maximize their profits or stop the entry of new firms in the market. One of the major limitations of the model discussed in this paper is that the model assumes collusion. Another limitation examined is that the model assumes the products to be homogeneous. The writer concludes, after discussing eight limitations of the model, that it is completely inappropriate.
From the Paper
"In an oligopoly there are a few entrepreneurs who are in tight competition with each other and due to this the market price is sticky or we can say downward rigid. Oligopolists do not usually decrease price (?sticky downward prices?), and tend to change prices together. Rivals match each others price decrease which leads to a ?price- war? and obviously they do end up losing in it and form a cartel. Cartels are an example of a collusive industry. Collusion occurs when firms in an industry agree to fix prices, divide the market among themselves, or otherwise restrict competition in some way."
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Sociology and Family Units, 2002.
Examines how the concept of family has changed over the past years in the form of domestic partnerships and homosexual family units.
1,476 words (approx. 5.9 pages), 3 sources, MLA, $ 48.95
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Abstract
Over the last 100 years or so, the idea of what makes up a family unit has changed over the world. This paper studies the results of the important social changes which have occurred in the United States in the emergence of alternative family units. The paper shows that these social changes have affected the relationships between people in families, the communication between these people and the very structure of the families themselves. Two specific changes are discussed: (1) the arrangement of domestic partnerships wherein a man and woman reside together and may share in all of the duties and activities that would be common to a husband and wife, however they choose not to marry; and (2) the gay and lesbian families and how they have altered the societal perceptions of what the word 'family' actually means. While these two relationships do not affect everyone in society, they have changed what society thinks about families and marriage in many ways. Because of this, they are two of the most important societal changes that have come about in recent years and are worthy of discussion.
From the Paper
"This change in the term 'family' sometimes helps to pave the way for changes such as domestic partnerships, but it also confuses some of the issues that are important to them because they are not seen as a traditional family unit, and many of the laws are written to protect the traditional 'mother, father, and children' family unit. The forms that a family can take are much broader than they used to be, and although many of them are challenged, more and more of them are beginning to be embraced by society."
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Formation and Structure of a Limited Liability Company, 2005.
An evaluation of the establishment of a limited liability of a corporation with a partnership-like tax structure.
2,100 words (approx. 8.4 pages), 7 sources, MLA, $ 65.95
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Abstract
This paper provides an overview of all aspects of limited liability companies (LLC). With the exception of corporate entities, the LLC is the only form of legal entity that lets all of its owners off the hook for business debts and other legal liabilities, such as court judgments and legal settlements obtained against the business. This paper studies the legal and tax-structures of LLCs, such as membership, capital contributions and legal precedents and trends regarding LLC tax structure. They paper pays close attention to the similarities and differences between LLCs and partnership arrangements.
Members of LLCs
Legal Challenges of International LLCs
Legal Trends
Capital Contributions
From the Paper
"In some states, professionals such as lawyers, doctors, veterinarians, architects, life insurance agents, and accountants are allowed to set up LLCs. These are designated Professional Limited Liability Companies (PLLCs) and have the same characteristics as regular LLCs. A domestic LLC is one that is formed in the state where the business is conducted. A foreign LLC is one that is formed in a state other than the one where the business is being conducted. A person would choose to form a foreign LLC because another state may have more business laws than the state where the business is being conducted."
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Public Health Partnerships, 2008.
Looks at various types of public health partnerships using examples of two public health partnerships, "Dangerous Decibels" and the UNAIDS "Phones for Health".
1,740 words (approx. 7.0 pages), 7 sources, APA, $ 56.95
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Abstract
This paper begins discussing the various types of public health partnerships. This is followed by an examination of two public health partnerships that have current projects underway. The first is "Dangerous Decibels", a partnership aimed at promoting education of hearing loss among grade school children. The second is the recent collaboration of UNAIDS (a joint United Nations project on AIDs) with several private enterprises for the purpose of fighting AIDS in Africa through a project known as "Phones for Health". A conclusion is then drawn regarding the differences between these two programs, followed by an overall assessment of the topic.
Table of Contents:
Abstract
Introduction
Types of Partnerships
Dangerous Decibels
UNAIDS-Phones for Health
Conclusion
From the Paper
"Such brick and mortar projects highlight land use and geographic considerations and therefore local politics. That makes involvement in party politics a highly salient and legitimate activity for community development organizations. Their claim to represent the interest of a geographic community further propels them into political involvement. They often find themselves mediating or directly involved in politics as partisans in inter- or intra-community conflicts. Many such conflicts mobilize local politicians who may use their control over public spending for community development to reward supporters and punish opponents."
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Home-School Partnerships, 2002.
A discussion of how building home-school partnerships can support children who struggle with literacy.
2,164 words (approx. 8.7 pages), 22 sources, MLA, $ 67.95
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Abstract
This paper examines how, although levels of achievement are not always empirically correlated with parental involvement, research consistently demonstrates the importance of parental commitment in their child's education. It discusses how maximum parental involvement must include meeting with the parents, making schools parent friendly, the use of all languages and involving parents in decision making.
Outline
Literacy
Literacy Perspectives
The Family Literacy Perspective
Increasing Literacy
Home School Partnerships
Home School Partnership Results
Family Views
Opposing Convictions
Obstacles
What Parents Around the World Want
From the Paper
"Further obstacles for secondary teachers include the students' increased need for autonomy for the secondary school age group, and the nature of the class structure and curriculum. Middle school and high school teachers both teach large numbers of students each class period, and they may teach over 100 different students within one day. Therefore, they are, less likely to be personally involved with the student or the family. The academic work for this age group may be beyond the parents' capability, limiting their ability to assist the student. Parents may not believe that they are able to help their children. It is concluded that further understanding of the parent's role and overcoming assumptions about parent involvement are necessary to promote collaboration between the parent and teacher (Lazar and Slostad)."
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Sole Proprietorship and Private Limited Companies, 2005.
This paper analyzes a case study of a sole proprietor being offered the chance of becoming a part of Plumbco, Ltd., a private limited company in the U.K..
990 words (approx. 4.0 pages), 3 sources, APA, $ 35.95
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Abstract
This paper explains that a sole proprietorship is the simplest type of business organization in which the proprietor is the single owner of all of the assets of the business and is solely liable for all the debts and obligations of the business. The author points out that a sole proprietor chooses his working hours, is his own boss and does not have to answer to anyone but himself; but he must shoulder the entire workload by himself. The paper relates that a private limited company is a type of incorporated firm, which offers limited liability to its shareholders
but which places certain restrictions on them; joining a private limited company will help ease his workload, make more money through the overall profit and shares of the company and he would not be held
responsible for any debts but John would lose his personal touch of interacting with his customers, the accounts and tax regulations of the company becomes more complicated than a sole proprietor, which means John may have difficulty understanding the financial aspect of the business.
Table of Contents
Sole Proprietorship
Sole Proprietorship Advantages
Sole Proprietorship Disadvantages
"Plumbco, Ltd."
Private Limited Company
Advantages and Disadvantages
Conclusion
From the Paper
"John Smith is a middle-aged man who has been running his own plumbing business successfully for the last 15 years and has built a good reputation within his community. His plumbing business has improved with each year and is doing very well. John's plumbing skills and the work he has done over the years in his neighborhood has earned him a very good reputation and helped him to build a solid client base. John is
very happy with his business and plans to hand over the business to Adam, his son, as he wants him to take over this sole proprietorship business when he decides to retire."
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Home And School Partnerships, 2002.
Analysis of whether such partnerships can support children with literacy difficulties.
2,250 words (approx. 9.0 pages), 26 sources, $ 79.95
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Abstract
Analysis of whether such partnerships can support children with literacy difficulties. Various literacy perspectives, family views, opposing convictions, obstacles, examples of partnership plans. Cultural considerations. Use of technology. Cites home school partnership results. Effect of parental involvement. Efforts to improve effectiveness of schools. Factors that lead to sucessful home-school partnerships.
From the Paper
"BUILDING HOME-SCHOOL PARTNERSHIPS CAN SUPPORT
CHILDREN WHO STRUGGLE WITH LITERACY INTRODUCTION
While levels of achievement are not always empirically correlated with parental involvement, research consistently demonstrates the importance of parental commitment in their child's education (Finn 1998; Lazar and Slostad 1999). This research paper investigated the efficacy of home-school partnerships for the support of children who struggle with literacy. Since literacy continues to be a topic of concern, and studies show that effort is required to maximize parental interest in education, an investigation into the efficacy of home school partnerships for support of childhood learning was warranted (Cassidy and Wenrich 1999; Lazar and Slostad 1999)."
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Managing Business Partnerships, 2002.
This paper discusses ways in which companies can maintain effectively their business partnerships.
870 words (approx. 3.5 pages), 2 sources, MLA, $ 30.95
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Abstract
This paper presents the work of Moss-Kanter on managing partnerships. The author relates that the key to handling cultural differences is to expect them and to deal with them as they occur. She notes that partnerships cannot be controlled by formal systems. She concludes that for an agreement to be successful, each side of the agreement must feel as important as the other.
Table of Contents
Effective Communication
Opportunism
Control Issues
Excess Competition
From the Paper
"Opportunism occurs when one of the companies wants more and seeks opportunities that do not involve the other company. One example is if the supplier company made an arrangement with another company as an exclusive supplier. This situation would leave the purchase company without a supplier. One way to avoid this is to treat the supplier like a partner, making sure that both parties benefit from the relationship."
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The Effectiveness of the Limited English Proficiency Programs, 2002.
This paper discusses in detail the consequences of the Limited English Proficiency programs on academic achievement, the positive effects of bilingual education and the possible solutions and implications of programs.
3,045 words (approx. 12.2 pages), 8 sources, MLA, $ 89.95
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Abstract
This paper illustrates that Limited English Proficiency is a barrier to academic achievement. The author states that the quick Limited English Proficiency programs that teach students only at the base level and do not preserve their native languages have negative effects on the student. The author feels that preservation of the student?s native language is necessary. Although the author points out that the LEP schools have many other problems, he states that progress is being made to improve bilingual education.
From the Paper
"Studies have shown the consequence of neglecting to implicate efforts to educate bilingual children highly affects the student?s interest in learning, which greatly impairs their academic achievement. The Collier study in 1992 revealed that minority students properly bilingually educated for a minimum of three years scored much higher on academic achievement tests than the monolingual students over a period of time. There are no shortcuts to teaching proper bilingual education programs. Quick programs, which taught limited English proficiency students only at the concrete level and did not take the time to preserve their native language, had many negative effects, including lack of academic achievement progress."
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Building Strategic Partnerships and Trust in the Supply Chain, 2002.
A paper which investigates the economic importance of building strategic partnerships between an organization and its suppliers.
840 words (approx. 3.4 pages), 3 sources, APA, $ 29.95
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Abstract
A strategic alliance is a partnership between two organizations for a specific purpose. One common alliance is between an organization and its suppliers. This paper shows the reasons that problems occur in strategic alliances as being cultural differences, poor communication and opportunism. It shows too that one way to build trust in a partnership, is to ensure that these problems are prevented. Understanding the importance of respect and value and having the right corporate culture are also vital in allowing trusting strategic partnerships to exist and grow. The paper offers solutions for these problems.
From the Paper
"For an agreement to be successful, each side of the agreement must feel as important as the other. If one side attempts to take control over the other, this only makes the agreement weaker, as the other organization begins to become resentful and begins to give less to the agreement. For an agreement to be successful both organizations must enter into it with the attitude that it is a partnership and not a competition. For the people involved in the partnership, there can often be a unconscious need to take control over the other organization, this is a natural reaction to being in the competitive world of business. To counteract this, it must be continually stressed to people involved with the partnership, that the partnership is an equal one for the benefit of both parties. The other organization should be seen as an extension of the first organization, rather than as a separate organization."
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Global Business Southcorp Limited, 2007.
A global business research paper on the Australian wine company, Southcorp Limited.
3,172 words (approx. 12.7 pages), 38 sources, APA, $ 91.95
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Abstract
This paper evaluates Southcorp Limited. It discusses the difficulties experienced by Southcorp in many areas of its management, and as a result, its large financial losses. The paper examines Southcorp's business activities and looks at the reasons for Southcorp's expansion and analyzes the problems associated with expansion. The paper explains that in an attempt to improve its results, Southcorp has re-organised its management, which includes removal of one level of middle management, and the appointment of John Ballard as Chief Executive Officer. The paper shows how Mr Ballard has implemented Project Veraison, which is designed to improve Southcorp's performance by reducing costs in 50 key areas of the business. The paper includes pie charts, maps, tables and appendices.
Outline:
General information about Southcorp Limited.
Business Activities
Reasons for Expansion: Minimising Competitive Risk, Development of Global Consumer Markets, Creating Economies of Scale, Changing Government Regulations, Technology.
Methods of Expansion: Expansion, Diversification, Foreign Direct Investment.
Issues/Problems Associated with Expansion: Social/Cultural Issues, Political Issues, Legal Issues, Economic Issues.
Success/Failure of Southcorp's Expansion Program
Financial Management: Methods of Payment, Credit Risks, Hedging, Derivatives, Insurance, Obtaining Finance
Conclusion
From the Paper
"Southcorp began operations as an independent company in 1993, after it separated from its parent company, South Australian Brewing. Southcorp became Australia's largest wine producer in 2002. During the mid 1990s, Southcorp diversified its operations into industries such as electrical goods, water heating and packaging. These diverse operations were a financial disaster and costly to the business, and in the late 1990s Southcorp began do divest itself of all its non-wine related businesses. In February 2001 Southcorp announced an AU$1.5 billion merger/takeover with Rosemount Estates, "the most successful wine company in the world in terms of [the size of its] return on equity"3. However, the merger has been described as "nothing short of a disaster" after disappointing financial results. The Rosemount Estate brand name, for example, was revalued at only AU$340 million (AU$240 million down from before the merger), and, partly because of this, the company recorded an AU$922.9 million loss for the Financial Year ending June 30, 2003 (FY2003)."
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Loblaw Companies Limited and General Motors Defense, 2007.
An analysis of how the leaders of Loblaw Companies Limited and General Motors Defense deal with the economic and political impact of their companies.
1,775 words (approx. 7.1 pages), 3 sources, MLA, $ 57.95
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Abstract
This paper discusses the economic and political impact of large companies. It specifically analyzes the companies, Loblaw Companies Limited and General Motors Defense. In particular, the paper looks at how John A. Lederer, President of Loblaw Companies Limited and Bill
Pettipas, Executive Director of General Motors Defense, were both faced with the challenge of how to deal with these companies and their economic and political impact.
From the Paper
"In each case, a larger entity is a potential deterrent to the operation and successful strategy of the company. For Loblaw Companies Limited, it is Wal-Mart; for General Motors Defense it is the political lobbying of General Dynamics and United Defense. The way in which each of them meet their larger competitors and interact with them without being swallowed up creates another potential level of growth that they may have not achieved without this threat or challenge. To do this they may have to adapt technologies of the other; Loblaw might well negotiate with Wal-Mart to study its centralized information system, while GMD might have to expand its ability to lobby independently. Both case studies reveal that the contexts of each company are more and more part of the global system that is operant in our world; to participate within it and not be merged forcibly into it is the test and validation of a healthy organization and effective strategy."
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