1 option
An Estate Planner's Guide to Buy-Sell Agreements for the Closely Held Business, Fourth Edition.
- Format:
- Book
- Author/Creator:
- Mezzullo, Louis A.
- Language:
- English
- Subjects (All):
- Business enterprises--Purchasing--Law and legislation--United States.
- Business enterprises.
- Sale of business enterprises--Law and legislation--United States.
- Sale of business enterprises.
- Close corporations--United States.
- Close corporations.
- Estate planning--United States.
- Estate planning.
- Physical Description:
- 1 online resource (159 pages)
- Edition:
- 1st ed.
- Place of Publication:
- Cleveland : American Bar Association, 2017.
- La Vergne : American Bar Association, 2025.
- Summary:
- "This monograph is designed for the estate planner who is assisting the owners of a closely held business in structuring an arrangement to deal with the withdrawal of an owner from the ownership of a business, which may or may not coincide with the owner's termination of employment in the business"-- Provided by publisher.
- Contents:
- Introduction
- Objectives of a buy-sell agreement
- Planning considerations
- Establishing the value for estate tax purposes
- Other tax considerations
- Special considerations for S corporations
- Special considerations for partnerships
- Special considerations for professional corporations
- Considerations in valuing interests in closely held businesses
- Special considerations applicable to family-owned businesses.
- Notes:
- Title from eBook information screen..
- Description based on publisher supplied metadata and other sources.
- ISBN:
- 9781639055494
- 1639055495
- OCLC:
- 1511110555
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.