Chapter 7 Planning for Closely Held Businesses

Index

• 7.1 Introduction
• 7.2 Selecting a Form of Ownership
• 7.3 Shareholder Agreements
• 7.4 Valuation of Interests for Estate Tax Purposes
• 7.5 Use of the I.r.c. § 303 Redemption
• 7.6 Election to Defer Payment of Estate Tax
• 7.7 Estate Tax Deduction for Qualified Family-owned Businesses
• 7.8 Disposition of Business Interest before Death
• 7.9 Estate Freezes
• 7.10 Non-tax Considerations of Business Succession Planning
• Appendix 7-1 Shareholder Agreement Drafting Questionnaire
• Appendix 7-2 Shareholder Agreement
• Appendix 7-3 Business Succession Planning Questionnaire Relating to the Business, Its Operations, Management, and Ownership Structure
• Appendix 7-4 Business Succession Planning Questionnaire Relating to Non-business Assets