Chapter 5 presentation

Chapter 5 Corporations: Earnings & Profits and Dividend Distributions

The Big Picture (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]

Taxable Dividends ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Earnings & Profits (slide 1 of 2) ,[object Object],[object Object]

Earnings & Profits (slide 2 of 2) ,[object Object],[object Object],[object Object]

Calculating Earnings & Profits (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Calculating Earnings & Profits (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Calculating Earnings & Profits (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Calculating Earnings & Profits (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Examples of E & P Adjustments ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Current vs Accumulated E & P (slide 1 of 3) ,[object Object],[object Object]

Current vs. Accumulated E & P (slide 2 of 3) ,[object Object],[object Object]

Current vs. Accumulated E & P (slide 3 of 3) ,[object Object],[object Object]

Allocating E & P to Distributions (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Allocating E & P to Distributions (slide 2 of 4) ,[object Object],[object Object],[object Object]

Allocating E & P to Distributions (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 10 Positive Current E & P, Deficit In Accumulated E & P ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Allocating E & P to Distributions (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]

Cash Distribution Example ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Qualified Dividends (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object]

Qualified Dividends (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Qualified Dividends (slide 3 of 3) ,[object Object],[object Object],[object Object]

Property Dividends (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Property Dividends (slide 2 of 4) ,[object Object],[object Object],[object Object]

The Big Picture – Example 13 Property Dividends - Effect on the Shareholder ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Big Picture – Example 15 Property Dividends - Effect on the Corporation ,[object Object],[object Object],[object Object],[object Object],[object Object]

Property Distribution Example ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Constructive Dividend (slide 1 of 2) ,[object Object],[object Object]

Constructive Dividend (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Examples of Constructive Dividends (slide 1 of 3) ,[object Object],[object Object],[object Object]

Examples of Constructive Dividends (slide 2 of 3) ,[object Object],[object Object]

Examples of Constructive Dividends (slide 3 of 3) ,[object Object],[object Object]

Avoiding Unreasonable Compensation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Stock Dividends (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Stock Dividends (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Stock Rights (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Stock Rights (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Corporate Distribution Planning (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Corporate Distribution Planning (slide 2 of 2) ,[object Object],[object Object],[object Object]

Avoiding Constructive Dividends (slide 1 of 2) ,[object Object],[object Object]

Avoiding Constructive Dividends (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 3 of 4) ,[object Object],[object Object],[object Object]

Refocus On The Big Picture (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object]

Chapter 5 presentation

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Chapter 5 presentation