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Liquidation rights

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Liquidation rights
The rights of a firm's securityholders in the event the firm liquidates.


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If the owner's interest has no dividend, voting or liquidation rights (beyond return of the initial contribution), the IRS may ignore the entity as an owner.
Determining number of owners for entity classification elections by Wiles, Daniel J. / The Tax Adviser
IRC section 2704 treats a lapse of voting or liquidation rights as a taxable gift or bequest.
Estate freeze transfers of a family business or farm by Diss, William T. / Journal of Accountancy
But if S status is terminated (because preferred stock is involved or the issued and/or exchanged stock's distribution or liquidation rights differ), this exception will not apply.
Applying the estate freeze special valuation rules to S corporations by Ellentuck, Albert B. / The Tax Adviser
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