• Providing a basis for compensating key non-family
managem
r::nt
(phantom
stock plans)
Buy/Sell agreemf!nts
One
of the more popular devices used to transfer share ownership is the buy-sell
agreement. The
IRS
is bound
to
accept
th
e buy-se
ll
price established between related
parties and shareholders
in
a family
bu
si
ne
ss. They
fi
g
ht
it
but
tu
courts
will
uphold
if the following ho
ld
true.
•
It
is not merely a device ...
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