Program Description:
This course examines the issues associated with the
transfer of various types of business entities including
valuation and tax considerations.
This course covers:
- Identify the challenges in estate planning for
owners of closely held businesses
- Identify methods used in valuing closely held
businesses, determining discounts, and structuring
restrictive agreements
- Describe the planning techniques available for the
effective transfer of privately owned businesses from
one generation to another
- Explain the advantages and disadvantages of various
forms of business entity
- Describe the techniques used in succession and
estate planning to transfer ownership interest and
control of privately owned businesses
- Identify issues related to reducing valuation, freezing
value, entity selection, and succession in estate
planning for owners of closely held businesses
Who Should Attend:
Trust Officers who have already achieved a basic
expertise with estate planning generally and who seek
to expand their knowledge of estate planning for
business owners. Participants undertaking this course
should have a firm understanding of the transfer tax
system and basic estate planning, including planning
for lifetime gifts and estate planning for the marital
deduction.
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