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  2. How To Deduct Stock Losses From Your Tax Bill - AOL

    www.aol.com/deduct-stock-losses-tax-bill...

    Carrying Forward Stock Losses to Future Tax Years. If your losses exceed your gains by more than $3,000, you can carry forward those excess losses to offset capital gains and/or income in future ...

  3. Buy–sell agreement - Wikipedia

    en.wikipedia.org/wiki/Buy–sell_agreement

    Buy–sell agreement can be in the form of a cross-purchase plan or a repurchase (entity or stock-redemption) plan. For greater neutrality and effectiveness of the buy–sell arrangement, the service of a corporate trustee is recommended. Profit or loss from a buy-sell agreement may trigger tax conquencess and taxable income. [2]

  4. Psst! Don't Fall for This Bad Stock Buyout Scheme - AOL

    www.aol.com/2015/03/18/dont-fall-buyout-scheme

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  5. Internal Revenue Code section 409A - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    However, if a company issues options to a service provider at a valuation below fair market value, section 409A will apply. The fair market value of an option on common stock is defined as the fair market value of the common stock (the underlying security) on the date of issuance. Therefore, the valuation of common stock is critical. [11]

  6. Shotgun clause - Wikipedia

    en.wikipedia.org/wiki/Shotgun_clause

    A shotgun clause (or Texas Shootout Clause [1]) is a term of art, rather than a legal term.It is a specific type of exit provision that may be included in a shareholders' agreement, and may often be referred to as a buy-sell agreement.

  7. Tellurian Stock Buyout: What Happens Next - AOL

    www.aol.com/finance/tellurian-stock-buyout...

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  8. Leveraged buyout - Wikipedia

    en.wikipedia.org/wiki/Leveraged_buyout

    The first time a company is acquired through a leveraged buyout it can be referred to as a "primary buyout" although this term is not commonly used, whereas the term "secondary buyout" is very commonly used to refer to the leveraged buyout of a company already owned by a private equity sponsor (please note the distinction between "secondary ...

  9. Shareholder rights plan - Wikipedia

    en.wikipedia.org/wiki/Shareholder_rights_plan

    A shareholder rights plan, colloquially known as a "poison pill", is a type of defensive tactic used by a corporation's board of directors against a takeover.. In the field of mergers and acquisitions, shareholder rights plans were devised in the early 1980s to prevent takeover bids by limiting a shareholder's right to negotiate a price for the sale of shares directly.