Preface |
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xiii | |
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Part One The Financial Advisor's Role |
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1 | (26) |
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The Regulatory and Ethical Environment |
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3 | (10) |
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4 | (2) |
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6 | (1) |
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7 | (2) |
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9 | (1) |
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10 | (3) |
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Financial Management and Planning |
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13 | (14) |
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14 | (2) |
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16 | (3) |
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Evaluating the Enterprise |
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19 | (5) |
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24 | (3) |
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Part Two Shaping the Venture's Financial Structure |
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27 | (96) |
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Using the Tools of the Accountant |
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29 | (20) |
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29 | (2) |
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31 | (1) |
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Analyzing Financial Statements |
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32 | (5) |
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37 | (4) |
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41 | (2) |
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43 | (1) |
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44 | (2) |
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46 | (3) |
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49 | (20) |
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50 | (1) |
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51 | (1) |
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52 | (4) |
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56 | (8) |
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Limited Liability Company |
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64 | (5) |
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69 | (8) |
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70 | (4) |
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Private Placement Memorandum |
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74 | (3) |
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77 | (10) |
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Venture Capital Marketplace |
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78 | (1) |
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79 | (1) |
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The Venture Capitalist's Valuation Process |
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80 | (2) |
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Venture Capital Agreement |
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82 | (1) |
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83 | (1) |
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84 | (3) |
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Bank Loans and Debt Alternatives |
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87 | (14) |
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87 | (1) |
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Sources of Debt Financing |
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88 | (2) |
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90 | (1) |
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91 | (1) |
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92 | (1) |
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92 | (3) |
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95 | (2) |
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97 | (4) |
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101 | (10) |
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Federal, State, and Local Funding Sources |
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102 | (2) |
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Small Business Administration |
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104 | (4) |
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Other Federal Opportunities |
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108 | (3) |
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Joint Ventures and Strategic Alliances |
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111 | (12) |
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112 | (2) |
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114 | (1) |
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Identifying a Strategic Partner |
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115 | (1) |
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Working toward a Strategic Alliance Agreement |
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116 | (7) |
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Part Three Protecting the Entrepreneur and His or Her Assets |
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123 | (88) |
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125 | (20) |
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Organizational and Operational Considerations |
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125 | (2) |
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Developing a Risk Management Agenda |
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127 | (1) |
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127 | (2) |
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129 | (2) |
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131 | (2) |
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133 | (2) |
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Insurance Benefits for Employees |
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135 | (2) |
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137 | (2) |
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Director and Officer Liability |
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139 | (3) |
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142 | (3) |
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Valuing the Entrepreneurial Venture |
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145 | (22) |
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146 | (2) |
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148 | (8) |
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156 | (2) |
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Determining the Purchase Price |
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158 | (9) |
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167 | (34) |
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168 | (1) |
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168 | (1) |
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169 | (1) |
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Stock Redemption or Entity Agreement |
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170 | (1) |
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Avoiding Dividend Treatment |
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171 | (3) |
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174 | (2) |
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Redemptions to Pay Death Taxes |
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176 | (1) |
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177 | (1) |
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178 | (2) |
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180 | (1) |
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Disadvantages of Redemption |
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180 | (1) |
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181 | (1) |
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182 | (2) |
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Partnership Cross-Purchase |
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184 | (1) |
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Split-Dollar Cross-Purchase |
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185 | (3) |
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Wait-and-See Buy-Sell Agreement |
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188 | (1) |
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Employee Stock Ownership Plan |
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189 | (2) |
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191 | (1) |
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192 | (1) |
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192 | (3) |
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195 | (3) |
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Combining the Life Insurance Retirement Plan and the Buy-Sell |
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198 | (1) |
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S Corporation Buy-Sell Issues |
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199 | (2) |
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Asset Protection Strategies |
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201 | (10) |
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201 | (2) |
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203 | (1) |
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204 | (1) |
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Choice-of-Entity Implications |
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205 | (6) |
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Part Four Compensation Planning for the Entrepreneur and His or Her Employees |
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211 | (50) |
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Cash and Deferred Compensation |
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213 | (38) |
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Bonuses and Deferred Compensation |
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214 | (1) |
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215 | (2) |
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217 | (5) |
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222 | (13) |
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ERISA for Deferred-Compensation Plans |
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235 | (7) |
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ERISA for Split-Dollar and Executive Bonus Plans |
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242 | (5) |
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Related Issues: Age and Sex Discrimination |
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247 | (4) |
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Equity-Based Compensation |
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251 | (10) |
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252 | (1) |
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252 | (2) |
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Nonqualified Stock Options |
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254 | (4) |
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258 | (1) |
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Phantom Stock Plans and Stock Appreciation Rights |
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259 | (2) |
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Part Five Managing Capital Events |
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261 | (52) |
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Buying or Selling an Entrepreneurial Business |
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263 | (26) |
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263 | (3) |
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266 | (2) |
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Guidelines for Reviewing Standard Accounting Opinion |
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268 | (3) |
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Contracts and Continuing Obligations |
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271 | (2) |
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273 | (3) |
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276 | (2) |
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278 | (2) |
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Internet Domain Names, Patents, Trademarks, Trade Names, and Copyrights |
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280 | (1) |
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Permits, Licenses, and Franchises |
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281 | (1) |
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Liens, Judgments, and Deeds |
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281 | (1) |
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282 | (1) |
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Unemployment Compensation Rating |
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282 | (1) |
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Stock Certificates, Options, and Records |
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283 | (6) |
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289 | (14) |
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290 | (1) |
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Tax-Deferral Opportunities |
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291 | (1) |
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292 | (1) |
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Income-Shifting Techniques |
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293 | (10) |
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303 | (10) |
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303 | (2) |
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305 | (1) |
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306 | (1) |
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307 | (3) |
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Nontraditional Alternatives |
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310 | (3) |
Index |
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313 | |