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.
This post discusses an important and often overlooked element of buy-sell agreements: shareholder (promissory) notes that are typically issued when corporations repurchase stock following trigger events. An example is provided which illustrates how, if notes are not carefully designed, shareholders may receive less than the fair market value of their shares because the note for which they exchange their shares is worth less than the shares themselves.
The second most popular post related to a discussion of the Estate of Shurtz, a Tax Court case in which Matt Crow, President of Mercer Capital, testified a couple of years ago.
The third most popular post was not written in February 2012, but in April 2011. It addresses rights of first refusal in buy-sell agreements. The post must have been picked up in another blog or other publication to have so much traffic driven to it. If you know what the source of this unexpected traffic might be, please let me know (firstname.lastname@example.org).
Rounding out the list was this post published in March 2011 – #6 in a series of more than 20 posts on statutory fair value.
I hope you enjoy this quick review of popular posts for February 2012!