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An estate planner's guide to buy-sell agreements for the closely held business

Mezzullo, Louis A., 1944- author

Publication Details Click to collapse Cite/Export

  • Creator Louis A. Mezzullo
  • Format Books
  • Contributors
  • Publication Third edition. Chicago, Illinois : Section of Real Property, Trust and Estate Law, American Bar Association, [2017]
  • Physical Details
    • xi, 143 pages : forms ; 25 cm
  • ISBNs 9781634259330, 1634259335, 9781634259347, 1634259343
  • OCLC ocn994994413

Notes

  • Includes bibliographical references and index.

Contents

  • 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