Redemption Agreements. (i) F, G, and H are shareholders of S, a corporation. F is also an employee of S. By agreement, S is to redeem F’s shares on the termination of F’s employment. (ii) On these facts, under paragraph (l)(2)(iii)(B) of this section, the agreement is disregarded in determining whether all out- standing shares of S’s stock confer identical rights to distribution and liquidation pro- ceeds.
Appears in 9 contracts
Samples: Supplemental Contract, Publishing Agreement, Supplemental Contract
