WrenfieldEstate Law

Business succession

Valuation on a triggering event

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A number will be chosen. It may as well be one you agreed to in advance.

Many agreements provide for a buyout on death but leave the method of valuation to be agreed later. Later means after a death, between a grieving family and the surviving owners.

A method written into the agreement is worth more than any provision in the estate plan, and it is the cheapest thing on this page to fix.

What this involves

  • Valuation methods and which to specify
  • Discounts and what supports them
  • Appraisers and how they are appointed
  • What the Tax Court expects to see

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