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.

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.