June 2013 – Reasons to Continue Using Exemption Trusts
A. Scope of Chapter This chapter covers buy-sell (or “buy-out”) agreements for small, closely held corporations. The heart of this chapter is an agreement form (see §§3.48–3.73) for the purchase of ...
Scope of Chapter This chapter discusses the business (see §§4.4–4.17) and tax (§§4.18–4.45) issues the practitioner should consider when drafting a partnership or limited liability company (LLC) ...