Estate Planning
Buy-Sell Agreements And Related Tax Issues For The Closely-Held Business — 3.25 Montana General Credits

This 3.3-hour September 21, 2009 presentation by Louis A. Mezzullo, Esquire provides a useful and practical explanation of the use of buy-sell agreements for closely-held businesses. Mr. Mezzullo, a partner in the Rancho Santa Fe, CA offices of the Luce Forward law firm, explains the types of agreements, their advantages and disadvantages, how to plan for them including issues of funding, all of the various tax issues related thereto, drafting tips, and much more.

Major topics include:

Introduction and Objectives

• for the entity, owner's estate, remaining owners

Important Planning Considerations

• factors to consider

• types

• selecting type to use

• funding with life insurance tax issues

Establishing Value For Estate Tax Purposes

• Chapter 14 impact on valuation

• Smith, Amelia

• planning

• True, Blount

Other Tax Consequences

• when insurance is used

• income tax consequences

Special Considerations For S Corporations

FORMS: Fully editable Asset Purchase Agreement Of A Retail Business - $39, SCIN Transaction - Acquisition Agreement - $19, SCIN Transaction - Self-Canceling Installment Note - $19, Buy-Sell Stockholders' Agreement: Entity Purchase - $29, and Buy-Sell Stockholders' Agreement: Cross-Purchase - $29 prepared by Mr. Siegel are available at www.NLFforms.com.