ࡱ> Root EntryRoot Entry FP\tFk&Data b1Table8RMacros `tFktFk7y6  !"#$%'()*+,-./012345jk9:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`acdefghimlnopqrstuvwxz{|}~CompObjjObjectPooltFktFkWordDocument&)MSDigSig(Author)$0SummaryInformation( <%DocumentSummaryInformation8VBA`tFk(tFkPROJECT   !"#$%&'()*+,-./0123456789:<=>?@ABCDEFGHIJKLMOQRTVWXY[\^_`abcdefghijklmnopqrtuvwxyz{|}~՜.+,D՜.+,P  px  / l IRC - 1244 Resolution Title 8@ _PID_HLINKSA`>fmsbp://-r:1A50C418/Oh+'0 % 0< X d p |IRC - 1244 Resolution9RC Microsoft Corporation9icr IRC_1244.dotporMicrosoft Corporation912rMicrosoft Word 9.0o@e@.$ʽ@xc@G\#VT$m &WordMicrosoft Word   @Times New Roman*wgwK - 2  08/18/98   2 w  '@"Tahoma S!w*wgw S - - !6-   2    - - ' - !6-  +2  IRC 1244 Resolution      2 " R  - - ' - !l-  - !lI - - !-- !-- !-- !_ -- !_ -- !l-- !l_ -@"Tahoma ^!w*wgw ^ - 2 = f 'G2 o( The Board next considered the advisabili       2 ol ty of qualifying the stock of this corporation as IRC 1244 stock as defined in the Internal Revenue Code,                               '2  and of organizing and managing the corporation so that it is a Small Business Corporation as defined in that section. Upon motion duly made and                                     '2  seco/2  nded, it was unanimously    2 _ d ' 2  d '- !4-- !4-- !4-- !4-- !4^ -- !6-- !6^ - 2 7 d '2 i RESOLVED, that the proper officers of the corporation are, subject to the requirements of federal law and the law of this state, authorized to sell                                          '2 P and issue shares of stock in return for the receipt of the aggregate amount of m                     m2 5A oney and other property as a contribution to capital and paid in a                   'G2 ( surplus, which does not exceed $[value].        2  u ' 2  u '- !0-- !0^ - 2 1 u '2 c RESOLVED FURTHER, the sale and issuance of shares of stock shall be conducted in compliance with IRC 1244 so that the corporation and its                                   '2  shareho, P2  . lders may obtain the benefits of that section.             2  d ' 2  d '- !*-- !*^ - 2  d '2 + RESOLVED FURTHER, that the proper officers of the corporation are directed to maintain such records as are necessary pursuant to IRC 1244 so                                        'j2 ]? that any shareholder who experiences a loss on the transfer of n               2 ]AQ shares of stock of the corporation may determine whether he or she qualifies for                         '2 M ordinary loss deduction treatment on his or her individual income tax return.f                  2  d ' 2  d '- !-- !^ - 2  d '2 %^ Because there was no further business to come before the meeting, on motion duly made and seco                      ;2 %J  nded, the meeting was adjourned.        2 %: d ' 2 W d '- !-- !^ -2  Date:   2  a - !-' 2  a - !h-'- !9-- !9^ - 2  a '2   Secretary    2 f e '- !2-- !2^ - 2  e '- !2-- !-- !-- !-- !2^ -- !^ -- !^ -- 2 & eSystem    -                           0& *H 010 *H 0g +7Y0W03 +70%7)O•0 0 *H `>'5>e?00)ъĽ5ǛSV0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.00  *H 0. h|,-.  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L @ MU( }*j2 `E $"9*"}*{M0M[*"R R}*  Microsoft Business PlannerGo to Article :  HYPERLINK "msbp://-r:1A50C418/" Issuing IRC 1244 Stock to C Corporation Shareholders IRC 1244 Resolution This sample language can be used when adopting a written corporate resolution. Keep this document in your corporate records for auditing purposes. Customize this as necessary to meet your companys needs. Note: When you save this template as a document, note the document's file name and location. To edit the document next time, you must open it using Word. Every time you open this template from Microsoft Business Planner, a new document is created. Frederick W. Daily 1997, Tax Savvy for Small Business, published by Nolo Press, Inc.  IRC 1244 Resolution The Board next considered the advisability of qualifying the stock of this corporation as IRC 1244 stock as defined in the Internal Revenue Code, and of organizing and managing the corporation so that it is a Small Business Corporation as defined in that section. Upon motion duly made and seconded, it was unanimously  RESOLVED, that the proper officers of the corporation are, subject to the requirements of federal law and the law of this state, authorized to sell and issue shares of stock in return for the receipt of the aggregate amount of money and other property as a contribution to capital and paid in surplus, which does not exceed $[value].  RESOLVED FURTHER, the sale and issuance of shares of stock shall be conducted in compliance with IRC 1244 so that the corporation and its shareholders may obtain the benefits of that section.  RESOLVED FURTHER, that the proper officers of the corporation are directed to maintain such records as are necessary pursuant to IRC 1244 so that any shareholder who experiences a loss on the transfer of shares of stock of the corporation may determine whether he or she qualifies for ordinary loss deduction treatment on his or her individual income tax return.  Because there was no further business to come before the meeting, on motion duly made and seconded, the meeting was adjourned. Date:Secretary  DATE \@ "MM/dd/yy" 08/18/98 ,-NOPmqef: ; O P X Y ] mHnHu6OJQJh OJQJh5h0J5>*B*CJph0J5 0J$B*phjU jU5<,lmef rrrlc "$$Ifa$"$If"$$dIfN#$$dIfN!$If $If]$$IfTl+0*04 la$If : \ `-f$$IfTl+0*   04 la$If]$$IfTl+0*04 la "$$Ifa$j k l m / 0 1 2 ! D]$$IfTl)(*04 la$If! 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