pli disregarded entities in corp transactionspli无视公司交易实体

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1、DISREGARDEDENTITIESINCORPORATETRANSACTIONSDanielC.WhitePhilipB.WrightJune201062iiTABLEOFCONTENTSPageI.DisregardedEntities1A.Background11.Check-the-BoxRegulations1B.ChoiceofEntity21.Partnership22.Corporation33.DisregardedEntities—Branch,DivisionorSoleProprietorship4C.N

2、on-TaxConsiderationsforaSeparateEntity81.LiabilityProtection82.SeparateBusinessOpportunities83.Anonymity8II.QualificationasaDisregardedEntity9A.Regulations91.General92.SingleOwner—Requirement11B.Election/ChangeinStatus181.DefaultClassification182.Election193.ChangeinQ

3、ualification(Status)20III.TaxConsequencesofConversion/Formation21A.General21B.DisregardedEntityFormation221.General222.PartnershiptoDisregardedEntity223.CorporationtoDisregardedEntity23C.DisregardedEntity—Conversion241.FromDisregardedEntitytoPartnership242.FromDisrega

4、rdedEntitytoCorporation27IV.OperationasaDisregardedEntity29A.General29B.CapitalStructureoftheDisregardedEntity291.TreatmentofLiabilities292.TreatmentofOptionsandConvertibleDebt33C.MaterialParticipation—Section46934ii1.General342.PlanningIssues35V.PlanningOpportunities

5、35A.HoldingCompanyTransactions351.Section351—HoldingCompanyFormation352.FReorganization—HoldingCompanyFormation36B.AcquisitionTransactions—TaxFree371.General372.MergerintoaDisregardedEntity383.FReorganization—HoldingCompanyFormation—SubsequentMerger414.AvoidanceofCont

6、ingentLiabilities425.GlobalSection351436.Drop-DownintoDisregardedEntity44C.AchieveaTaxLiquidationWithoutanEquivalentCorporateLawLiquidation451.General452.LiquidationTransactionStructures463.DesiredTaxResultsofLiquidation51D.Disposition/AcquisitionofaDisregardedEntityo

7、rInterestinaDisregardedEntity611.PartialInterest61VI.StateTaxConsequences62A.General621.Classification622.Planning6361DisregardedEntitiesInCorporateTransactions/Thisoutlineisbased,inpart,onanarticlebyoneoftheauthorscoveringthesametopic.SeeWright,DisregardedEntities:Pl

8、anningOpportunitiesandPitfallsinDomesticCorporateTransactions,24J.ofCorp.Tax’n341(1998)./By:DanielC.WhitePhilipB.WrightI.Dis