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

 

 
Need credits in multiple states? Click here first for important information.
Price: $69.00
: (required)
Course Approved Credits (and Expiration Dates When Applicable):
Need credits in multiple states?
Click here first for important information.

AK — 3.25 General Credits
AZ — 3.25 General Credits
CA — 3.25 General Credits
CO — 4 General Credits, Expires 12/31/11
FL — 4 General Credits, Course # 87789, Expires 5/5/11
IL — 3.25 General Credits (attorneys seeking IL credit must place their order from the Illinois page)
ME — 3.3 General Credits
MO — 4 General Credits
MT — 3.25 General Credits
NJ — 4 General Credits
NM — 3.3 General Credits, taped 9/21/09
NV — 3 General Credits, Course #NLFH09—vd
NY — 4 General Credits (attorneys seeking NY credit must place their order from the New York page)
OH — 3.25 General Credits (attorneys seeking OH credit must place their order from the Ohio page)
OR — 3.25 General Credits (attorneys seeking OR credit must place their order from the Oregon page)
PA — 3 General Credits (attorneys seeking PA credit must place their order from the Pennsylvania page)
TX — 3.25 General Credits
VT — 3.25 General Credits
WA — 3.25 General Credits — Activity ID #240332
WV — 4 General Credits
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CLE Courses


Many states also permit CLE credits to be earned by study of audio/video tapes, audio CDs and/or DVDs. To see our recorded CLE courses go to www.nlfcle.com.
 

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