Citations (1)



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

Download This Paper

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)
Feedback to SSRN

Paper statistics
Abstract Views: 1,169
Downloads: 106
Download Rank: 161,750
Citations:  1
People who downloaded this paper also downloaded:
1. On the Wealth Dynamics of Swedish Families, 1984-98
By N. Anders Klevmarken

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.266 seconds