Estate Planning: Business Issues

Description

In estate planning, business ownership presents unique challenges, particularly for closely held businesses. This course provides a focused review of key strategies and tools used to address the estate planning needs of business owners. Participants will gain practical insight into structuring business succession plans while maximizing tax exposure.

The program emphasizes real-world applications of buy-sell agreements, family limited partnerships, valuation concepts, and redemption strategies. Attendees will learn how to navigate both tax and non-tax considerations to support effective business transition and continuity planning.

Highlights

• Buy-sell agreements and succession planning fundamentals
• Family limited partnerships and planning applications 
• Estate freezes and valuation discount concepts  
• Section 303 stock redemptions
• Overview of IRC Sections 2031, 2701-2704
• Accumulated earnings tax considerations
• Business succession strategy overview 

Objectives

• Identify key estate planning issues affecting closely held business owners.
• Evaluate buy-sell agreements for business succession planning.
• Assess the benefits and considerations of family limited partnerships.
• Analyze estate freeze techniques and valuation discount strategies.
• Explain the application of Section 303 stock redemptions.
• Apply core valuation principles under IRC Section 2031 and related provisions.

Designed For

CPAs, EAs, attorneys, financial planners, insurance professionals, and bankers