Description

Explores approaches to ensure planning aligns with the client‘s goals for the business. Examines planning for successors and valuation of closely held businesses, including IRS guidelines. Describes actions to freeze estate value, and deferral of estate tax. Describes lifetime gifts, outlines the benefits and pitfalls of buy-sell agreements. Explores the ESOP transaction, tax implications, and benefits, and administering S corporation interests.

What You’ll Learn

After completing this course, students will be able to:

Describe the estate planning challenges for owners of closely held businesses

Identify methods used in valuing closely held businesses, determining discounts, and structuring restrictive agreements

Explain corporate recapitalization and the utilization of freezing and deferral techniques

Describe the planning methods available for the effective transfer of privately owned businesses;

Additional information

Audience	Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.
Length	Approximately 45 minutes
Credits	1.0 CTFA
Member Price	135.00
Non-Member Price	185.00
Course Number	ABA
Location	Online Self-Paced
Vendor	ABA
Course Code	ABA
Prerequisites	None
Day	Online