Estate Planning Solutions for the Business Owner


Estate Planning Solutions for the Business Owner analyzes three primary tasks that estate planning professionals must complete to assist with the disposition of client interests. This course lists four common client priorities in planning for the disposition of their business interests, and factors to consider in planning for successors and the related family impact. It considers the factors in valuing stock of closely held businesses, and the commonly used discounts and guidelines for their application. This course also describes the actions a shareholder takes to freeze his or her estate value. This course identifies the situations that allow deferral of estate tax. It describes lifetime gifts and their benefits. This course also outlines the purpose and benefits of a buy-sell agreement, their advantages, and pitfalls. This course explores the ESOP transaction, its requirements, tax implications, and benefits. It discusses the issues for planning and administering S corporation interests.


Audience: Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.


Learning Objectives: After completing this course, students will be able to:

  • Describe the estate planning challenges for owners of closely held businesses
  • Identify methods used in valuing closely held businesses, determining discounts, 
  • and structuring restrictive agreements
  • Explain corporate recapitalization and the utilization of freezing and deferral 
  • techniques
  • Describe the planning methods available for the effective transfer of privately 
  • owned businesses