Buy-Sell Agreements in Estate Planning: Overcoming Suitability, Tax, Valuation and Funding Issues

Recording of a 90-minute CLE/CPE webinar with Q&A

Conducted on Tuesday, August 19, 2014

Recorded event now available

or call 1-800-926-7926
Course Materials

This CLE course will educate estate planning counsel on creating and implementing one of the most powerful tools in business succession—the buy-sell agreement. Our experienced panel of estate planning counsel will offer structuring techniques with regard to tax, valuation, funding issues and more.


A carefully drafted buy-sell agreement must be the cornerstone of an estate plan that includes a closely held business. Failing to consider a buy-sell agreement can have a negative impact on surviving owners and present estate, gift and income tax consequences.  

Counsel must be prepared to navigate the inherent complexities in the drafting of these agreements. Particularly, determining the type and suitability of a buy-sell agreement presents unique considerations. Additionally, the choice of structure will have lasting income tax implications.

Funding is yet another complicated aspect of the buy-sell agreement. The lack of proper funding can void the agreement. Properly prepared buy-sell agreements can fix the value of shares for a number of purposes, including estate tax.

Listen as our distinguished panel reviews their time-tested techniques to structure an effective buy-sell agreement. Specifically, panelists will discuss the main types of buy-sell agreements, analyze the suitability, and review tax implications of each. Additionally, attendees will benefit from guidance on funding and valuation strategies.



  1. Types of buy-sell agreements
    1. Cross-purchase
    2. Redemption
  2. Financing/funding the buy-out
  3. Valuation of the business interest
  4. Tax implications
    1. Estate
    2. Gift
    3. Income


The panel will review these and other key questions:

  • What drafting techniques should be implemented to maximize the smooth transition of a closely held business interest?
  • How should counsel determine the suitability for each type of buy-sell agreement?
  • What are the tax consequences of each type of buy-sell agreement? How should they be leveraged?
  • What considerations must be made to choose the most effective funding vehicle?
  • What valuation techniques should be implemented?


Brian M. Annino
Brian M. Annino

Annino Law Firm

Mr. Annino is a litigation and transactional attorney whose practice focuses on business law, franchise law, real...  |  Read More

Donna Ray Berkelhammer
Donna Ray Berkelhammer

Sands Anderson

Ms. Berkelhammer practices in the areas of contract and commercial law, business formation, employment law, commercial...  |  Read More

Gregory F. Monday
Gregory F. Monday

Reinhart Boerner Van Deuren

Mr. Monday is a shareholder in the firm’s Business Law and Trusts and Estates practice areas. His primary...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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