Section Newsletters

Articles From Sandra D. Mertens, Esq.

Changes to Estate Tax Planning May Be Needed for Closely-Held Businesses with Key Man Insurance Policies Securing Buy-Out Agreements By Sandra D. Mertens, Esq. Federal Taxation, December 2024 Recognizing that the business may not have the funds to redeem the deceased owner’s shares, the buy-out agreement may require the business to obtain “key person” insurance on the owners, which would be earmarked for the purchase price of the redemption.

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