National Law Foundation, LLC -- Buy-Sell Agreements And Related Tax Issues For The Closely-Held Business

Buy-Sell Agreements And Related Tax Issues For The Closely-Held Business

Audio CDs and Course Book

The course book and Audio CDs of this 3.3-hour September 21, 2009 presentation by Louis A. Mezzullo, Esquire provide 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:

üIntroduction and Objectives

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

üImportant Planning Considerations

• factors to consider

• types

• selecting type to use

• funding with life insurance tax issues

üEstablishing Value For Estate Tax Purposes

• Chapter 14 impact on valuation

• Smith, Amelia

• planning

• True, Blount

üOther Tax Consequences

• when insurance is used

• income tax consequences

üSpecial Considerations For S Corporations

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

Price: $109.00