Pre-Conference Workshop (included in All Access Pass)
TAX25101. The CPA's Guide to Shareholders' Agreements and Funding Strategies
In this session we will cover buy sell agreements and their funding with life insurance. Topics include legal and design aspects, especially the impact of the Connelly case, and how agreements should be structured now, as well as insurance funding, choosing suitable insurance products, and avoiding such insurance tax traps as transfer for value when restructuring the agreements.
Learning Objectives:
- Determine how to structure a buy sell agreement.
- Recognize how the Connelly decision impacts buy sell agreements.
- Identify how to fund buy sell agreements with life insurance.
Date/Time
–
CPE Credits
3.5
NASBA Field of Study
Taxes
Level
Update - (for participants with a background in the subject area who desire to keep current)
Prerequisites
For participants with a background in the subject area who desire to keep current
Advanced Preparation
Read a summary of the Connelly buy sell case, decided by the US Supreme Court in 2024.
