Estate & Succession Planning for the Closely Held Business


Discover how you can provide an invaluable service by helping owners of closely held businesses prepare for the disposition of the business. This seminar will arm you with a wealth of proven, practical strategies and techniques you can use to:

  • Advise clients on the best ways to maximize family wealth
  • Get the most after-tax value for a business in any disposition
  • Minimize adverse estate, gift and income tax consequences



To provide a comprehensive understanding of the business, income tax and estate planning considerations relevant to any transfer of all or a portion of a closely held business. You will be equipped to pinpoint problem areas and show clients what to plan for, how to plan and why these plans are necessary.

  • What to focus on in transfers to family members and third parties
    – Federal estate, gift and income tax issues
    – Structuring alternatives
  • Long-range disposition planning and the importance of buy/sell agreements
    – What a buy/sell agreement covers and why you need it
    – Redemption vs. cross purchase agreements
    – Pricing methods
    – Life insurance and other insurance issues
  • Estate, gift and income tax consequences to buyers and sellers
    – Competing goals and interests
    – Capital gain vs. ordinary income issues
    – Compensation issues
    – Valuation issues
    – Income tax basis issues
  • Impact of anti-estate freeze rules
    – Use of non-voting stock
    – Stock recapitalizations
    – Other retained interests
    – Gift tax valuation issues
  • Lifetime sales of business interests
    – Structuring alternatives
       – Cash sales
       – Traditional installment sales
       – Self-cancelling installment sales
       – Sales for private annuities
    – Allocation of purchase price
    – Post-sale compensation arrangements

Basic knowledge of federal estate, gift and income taxation.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: