August 28, 2016

Corporate Governance for Estate Taxes of the Deceased

Will the amount paid under the agreement to heirs of a deceased shareholder govern for estate tax purposes? Not necessarily. It is possible that the […]
February 25, 2016

Buy-Sell Agreement Structuring: Redemption vs. Cross-Purchase Approach Trade-Offs

When a corporation purchases the stock of a departing shareholder, it’s called a “redemption.” When the other stockholders purchase the stock, it’s called a cross-purchase. […]
February 12, 2016

Industry Consolidation & its Impact on Mergers & Acquisitions

Consolidation is a normal part of any industry. They help to establish economies of scale that drive down the cost of goods and services and […]
January 5, 2014

Life Insurance Structuring for a Business Sale

The transition plan must be coordinated with the parent’s life insurance planning. In many family businesses, life insurance provides essential liquidity to pay death taxes […]
December 6, 2013

When Ready to Deal, Remember These Four Principles

What comes to mind when you hear the word, “negotiate?”  Do you think about getting the best deal or the lowest price? Does the word […]
November 6, 2013

What are the key corporate documents?

A corporation is formed by delivering a charter document called the articles of incorporation to the appropriate state authority and paying the appropriate fees. The […]
November 5, 2013

Who Are the Key Corporate Players?

A corporation must act through human beings who wear various hats and are given various degrees of authority to act for and on behalf o […]
September 30, 2013

What buyout triggers should be structured into the buy-sell agreement?

The buy-out triggers are those events that trigger one party’s right or obligation to buy the stock of another party under the agreement. The most […]