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Abstract

The insurance funded stock purchase agreement is often a vital part of any plan for continued business success. It also can be an essential part of a family's estate plan. The shareholders usually agree that death is a major uncertainty, and that they intend to remain active in the business as long as possible. Funding the purchase agreement is almost a necessity and life insurance admirably takes care of the major uncertainty, the premature death. Properly arranged, the insurance funded stock purchase agreement adds planning certainty where none previously existed.

The Insurance Funded Stock Redemption Agreement

Federal Income Tax Aspects of the Insurance Funded Stock Redemption Agreement

The Insurance Funded Cross-Purchase Agreement

Federal Income Tax Aspects of the Insurance Funded Cross-Purchase Agreement

Trusteed Cross-Purchase Plans

Federal Estate Taxes and the Stock Purchase Agreement

Disability and Simultaneous Death

Conclusion

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