Be sure your client is making the best deal in every aspect of buy-sell agreements.

Structuring Buy-Sell Agreements: Analysis with Forms, Second Edition analyzes every aspect of a transaction, from the income, estate, gift and generation-skipping transfer tax rules to the related legal and business issues. Using hundreds of practical examples, this treatise provides everything required to prepare efficient, iron-clad buy-sell agreements that protect your clients' tax, legal and business interests.

Buy-sell agreements of all varieties are analyzed and closely examined, including redemption agreements, cross-purchase agreements and combination agreements. Discover the tax and non-tax advantages and disadvantages of each type of agreement and see how these agreements are used by such entities as family partnerships and S corporations.

Howard M. Zaritsky, noted author of several books and articles on taxation and estate planning and a retired partner in the Virginia firm of Zaritsky & Zaritsky, offers expert analysis and detailed explanations. The extensive coverage in this treatise explains buy-sell agreements and how they can dramatically impact estate taxes; when payments for stockholder's shares will be taxed as ordinary compensation income; how a redemption agreement can be used to avoid adverse income tax treatment under the family attribution rules; the types of insurance that can be used to fund buy-sell agreements; along with many more pitfalls and opportunities to watch for when structuring these seemingly routine and innocuous agreements.