Buy-sell agreements often play a crucial role in the succession of family businesses. It's therefore essential to structure and fund them properly — and to understand how they can help fix estate tax values. The stakes are high for the business-owning family. When the controlling shareholder of a family business dies, is disabled or retired, it's often a time of great upheaval and uncertainty. Such transitions, if not adequately planned, can lead to the business's being ...

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