Business Succession Planning
GS 838
Covers advanced topics in business succession planning. Provides an overview of gift and trust taxation to illustrate how charitable transfers facilitate business succession planning objectives. Presents detailed coverage of family limited partnerships and limited-liability companies. Covers sales and gifts of business interests using discounting techniques. The course discusses the use of benefit and retirement plan strategies to facilitate succession planning. The course includes a comprehensive case study. This course is also available as self-study.