This course examines the issues associated with the transfer of various types of business entities including valuation and tax considerations.

   Audience: Trust Officers who have already achieved a basic expertise with estate planning generally and who seek to expand their knowledge of estate planning for business owners. Participants undertaking this course should have a firm understanding of the transfer tax system and basic estate planning for the marital deduction.

    Learning Objectives

   At the conclusion of the program participants will be able to:

• Identify the challenges in estate planning for owners of closely held businesses
• Identify methods used in valuing closely held businesses, determining discounts, and structuring restrictive agreements
• Describe the planning techniques available for the effective transfer of privately owned businesses from one generation to another
• Explain the advantages and disadvantages of various forms of business entity
• Describe the techniques used in succession and estate planning to transfer ownership interest and control of privately owned businesses
• Identify issues related to reducing valuation, freezing value, entity selection, and succession in estate planning for owners of closely held businesses.

Enrollment Form

(Download and print from SER-CFT website, complete and fax to 904-354-1834)

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