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

Both the CD-Rom and the text download contain the entire 131-page text in WordPerfect 11 and MS Word 2002 files and are compatible with lower versions of each.

Full Brochure

Length 3.3 Hours
Date 9/21/09

Table of Contents
131-Pages

 

This 3.3-hour September 21, 2009 talk by Louis A. Mezzullo, Esquire gives you 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

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131-Page Course Book Only
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