A major motivation for choosing S status is the ability to flow through entity-level losses to shareholders
. There are several hurdles that a shareholder
must overcome before losses are deductible, including Sec.
"Pre-Enron, companies routinely ignored majority votes in favor of shareholder
proposals with no consequences whatsoever because most shareholder
proposals are non-binding.
Section 302(b) problems can be avoided when a shareholder
's death triggers the buy-sell agreement if the redemption proceeds are limited to the amount of the shareholder
's estate tax and deductible funeral and administration expenses.
Over the course of their investment period CIP(r) shareholders
received annual dividends averaging 8.15%, and now 'at maturity' they are receiving 139% of their original investment.
The personal use was by the shareholders
and two non-family employees.
On top of the momentum it gained from the SEC report, the push for shareholder
democracy received a boost in late August from former SEC Chairman Richard Breeden.
The first way is through a direct exchange with the target corporation's shareholders
, commonly known as a "B" reorganization.
"Only after a hundred calls from individuals will some fund managers take notice and do something," says Conrad Mackerron of the As You Sow Foundation, a nonprofit emphasizing shareholder
are having their say in corporate management
Thus, there is no fringe benefit paid to the 2% shareholder
Q Please put the Disney vote in context in terms of the history of shareholder
challenges to management.
2003-79, be includible in the partner's or shareholder
's income in a single year.