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
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
Date posted: May 2, 2007
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