Buy-Sell Agreements And Related Tax Issues For The Closely‐Held Business — 3.3 New Mexico 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 McKenna Long & Aldridge LLP, 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.

If you need credits in multiple states you MUST click here before placing your order for important information.

Price: $69.00

Course approved for these credits (and Expiration Dates When Applicable):
If you need credits in multiple states you MUST click here
before placing your order for important information.

AK — 3.25 General Credits
AZ — 3.25 General Credits
CA — 3.25 General Credits
CO — 4 General Credits, Expires 2013-12-31
FL — 4 General Credits, Course # 62781, Expires 11/6/2012
IL — 3.25 General Credits, Expires 2013-07-26
IN — 3.3 General Credits, Expires 2013-07-31
KY — 3.25 General Credits, expires 6/30/12
LA — 3.33 General Credits/Estate Planning & Tax Law Specialization, Expires 8/31/2012
MO — 4 General Credits
MT — 3.25 General Credits
NJ — 4 General Credits
NM — 3.3 General Credits, taped 9/21/09
NY — 4 Professional Practice Credits (attorneys seeking NY credit must ALWAYS place their orders from the New York page)
PA — 3 General Credits
TN — 3.33 General Credits, Expires 7/31/2012
TX — 3.25 General Credits, Expires 6/30/2012
VA — 3.5 General Credits, Expires 10/31/2012WA — 3.25 General Credits — Activity ID #240332
WV — 4 General Credits

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Call (302) 656-4757

Offline Study Alternative

Many states also permit CLE credits to be earned by study of email delivery, audio CD, and flash drive courses. For these offline study options and to Share and Save go to www.NLFcle.com.

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