Title
An Estate Planners Guide to BuySell Agreements for the Closely Held Business,Used
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Nationally known estate planning authority Louis A. Mezzullo provides comprehensive yet practical advice for designing an effective buysell agreement to be used as an exit strategy or as part of the succession or estate planning process. This concise guide succinctly defines the most important of these benefits from the perspective of each party that may have an interest in a buysell agreement: the deceased owner's estate, the retired or disabled owner, the withdrawing owner, and the remaining owners.The book explains the important differences to consider when drafting an agreement for a business operating as either a C or S corporation, a partnership, or a limited liability company, and how to choose the right type of agreement for a particular situation. It outlines the suggested terms of a welldrafted agreement and discusses the various options for funding a buyout, including alternative methods of compensation. Separate chapters cover issues important to S corporations, partnerships and limited liability companies, and professional service corporationsTopics covered include the use of a buysell agreement to set the value of an interest in a business entity for estate tax purposes; income tax consequences; valuation issues; special concerns when dealing with familyowned businesses; and more. Includes ten online forms, letters, and charts available online for download.
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