Entrepreneur Rollover Stock Purchase Plans- November 27, 2005 Financing a business start&45;up can be a challenge. Most traditional lenders require that a business be operational for at least a year before they will provide small business loans. Moreover, venture capitalists are quick to reject most start&45;up proposals and if the venture capitalist is willing to fund the start&45;up they typically demand a significant ownership stake in the business. This has caused many entrepreneurs to look for alternative means for financing business start&45;ups..http://www.colorado-estateplanning-attorney.com/2005/11/entrepreneur-rollover-stock-purcha... Basic Estate Administration and Taxes: Elections & Timing- November 20, 2005 This post is written to remind non&45;tax attorneys who administer estates of a few basic tax issues that must be considered in administering estates. From a tax perspective, estate administration is all about making elections and timing distributions, income and expenses. The first group of elections involves selecting tax years. IRC &167; 441 defines a taxpayers &34;taxable year&34; as the taxpayer&39;s annual accounting period that may be a calendar year or a fiscal year. IRC &167;...http://www.colorado-estateplanning-attorney.com/2005/11/basic-estate-administration-and-ta... |