Course ID: EPBI

Estate Planning – Business Issues

There are many specific estate planning issues that deal with business ownership, valuation, and succession matters. As financial advisors, practitioners need to know the estate planning issues facing their clients who own closely held businesses. This course will help the practitioner deal with this niche client base.

Learning Objectives

Recognize estate planning business issues relevant to closely held business owners.

Major Topics

  • When to use a buy-sell (business continuation) agreement
  • Advantages of using a trustee in a buy-sell agreement
  • Both the tax and non-tax benefits of a family limited partnership
  • When a family limited partnership is recognized for income tax purposes
  • How to use an estate freeze as a planning tool
  • Overview of incorporation
  • When to use the Section 303 stock redemption as a planning tool
  • How the accumulated earnings tax works
  • Requirements of an LLC and tax implications
  • Overview of numerous valuation rules under IRC Section 2031
  • Understanding of IRC Sections 2701 through 2704
  • How to plan for valuation discounts in closely held businesses
  • How to avoid pitfalls in planning for discounted asset values

Who Should Attend

CPAs, EAs, attorneys finance professionals, financial planners, insurance professionals, and bankers

Fields of Study



Moderate experience in estate planning


Werner-Rocca Seminars LTD

CPE Credits




This course is available for your group as:


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