estate planner's guide to buy-sell agreements for closely held business
By: Louis A. Mezzullo.
Edition: 2nd ed.
Publisher: Section of Real Property, Probate and Trust Law, American Bar Association
Published: 2007
Place of publication: Chicago, IL
Language: eng
ISBN-13: 9781590318379
Subjects: Business enterprises -- Purchasing -- Law and legislation -- United States; Sale of business enterprises -- Law and legislation -- United States; Inheritance and transfer tax -- Law and legislation -- United States; Close corporations -- United States; Estate planning -- United States
Other titles: Buy-sell agreements for closely held business
Table of contents: title: Introduction; title: Objectives of a buy-sell agreement; title: Planning considerations; title: Establishing the value for estate tax purposes; title: Other tax considerations; title: Special considerations for s corporations; title: Special considerations for partnerships; title: Special considerations for professional corporations; title: Considerations in valuing interests in closely held businesses; title: Special considerations applicable to family-owned businesses; title: Sample agreements.