Abstract

http://ssrn.com/abstract=983804
 
 

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Mandatory Buy-Out Agreements for Stock of Closely Held Corporations


Douglas A. Kahn


University of Michigan Law School


Michigan Law Review, Vol. 68, p. 1, 1969

Abstract:     
A buy-out of a shareholder's stock is a sale of his stock holdings in a specific corporation pursuant to a pre-existing contract. The focus of this Article is on mandatory agreements taking effect upon the death of a shareholder. The purpose of this Article is to delineate some of the most important tax and corporate law considerations and to examine various methods of financing buy-outs. It will place particular emphasis on the merits and disadvantages of funding by means of life insurance.

Number of Pages in PDF File: 33

Keywords: Taxation, Buy-Out, Closely Held Corporation, Life Insurance

JEL Classification: H20, H25

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Date posted: May 2, 2007  

Suggested Citation

Kahn, Douglas A., Mandatory Buy-Out Agreements for Stock of Closely Held Corporations. Michigan Law Review, Vol. 68, p. 1, 1969. Available at SSRN: http://ssrn.com/abstract=983804

Contact Information

Douglas A. Kahn (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4043 (Phone)
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