As February 2012 comes to a close, I share the top four posts of the month per Google Analytics. Perhaps you have missed one or more of these popular posts. 1. Shareholder (Promissory) Notes in Buy-Sell Agreements This post discusses an important and often overlooked element of buy-sell agreements: shareholder (promissory) notes that are […]
Read more »Note: This guest post was written by Bryan Howard, co-founding member of Howard & Mobley, PLLC, and was originally published on Tennessee Estate Planning Law on August 3, 2011. Thanks, Bryan! Your post, published on Wednesday August 3rd, was a timely reminder that timing can be important in gifting and estate planning programs. More than […]
Read more »I will be a featured speaker at the upcoming “Business Ownership Succession Planning” event sponsored by the National Business Institute. Speaking on the topic of Valuing Closely Held Companies, I will discuss the three approaches to value, valuation premiums and discounts, the concept of fair market value, explain the levels of value, and provide an overview […]
Read more »The Department of Labor (DOL), through the Employee Benefits Security Administration (EBSA) is proposing an expansion of certain regulatory definitions under the Employee Retirement Income Security Act (ERISA). One of the proposed changes calls for business appraisers who provide annual appraisal and other appraisal services regarding Employee Stock Ownership Plans (ESOPs) to become fiduciaries of those plans. […]
Read more »If there was a pent-up need for transactions in 2004-2007 and a need to transfer or liquefy massive wealth held in private companies, that need is substantially greater in early 2011. Why? Because little happened in the intervening years of financial crisis.
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