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The course book and DVDs 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 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:
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: To download forms relating to these topics, please go to
www.NLFforms.com
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