News & Analysis as of September 7, 2025

Estate Tax › Limited Liability Company (LLC) › Buy-Sell Agreements

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Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.

The Big Six Items That Family Offices Need to Consider in 2025

ArentFox Schiff on 3/14/2025

Across all industries, family offices and their owners and management teams face rapidly evolving challenges, opportunities, and risks in the dynamic environment that is 2025. Here are six issues that family offices should...more

Will Your Estate Distribution Mechanisms Actually Work Following an Unanticipated Incapacity or Death? Stress Testing Your Estate...

Warner Norcross + Judd on 12/5/2024

The best way to be sure that your thoughtful estate planning will work as anticipated when the time comes is to walk through it with your planning attorney, from the viewpoint of a person beginning the task of administrating...more

Death, Taxes and Shareholder Agreements: Lessons from the Connelly Case

Cole Schotz on 12/4/2024

Recently, the U.S. Supreme Court ruled unanimously in Connelly v. United States, that the valuation of a decedent’s shares in a closely held corporation for federal estate tax purposes must include insurance proceeds received...more

Unanimous Supreme Court Determines Company-Owned Life Insurance Increases Fair Market Value

Husch Blackwell LLP on 8/23/2024

On June 6, 2024, the Supreme Court held 9-to-0 in Connelly v. United States that company-owned life insurance increases the company’s fair market value for estate tax purposes, and the company’s obligation to redeem a...more

It's Time For Your Buy-Sell Checkup!

Burr & Forman on 9/30/2016

Shareholders, Partners and/or LLC members of any closely-held or family-held company should check the buy-sell formula contained in their Shareholder Agreement (sometimes called a Buy-Sell Agreement), Partnership Agreement or...more

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