Estate Planning Using ESOPs: A Case Study
Sophisticated ESOP transactions present unique opportunities for business owners to lower the estate, gift and generation skipping transfer tax burdens placed on their estates. From a total-after-tax perspective (considering income and transfer taxes), this can mean that an ESOP transaction will present a far better financial return for a business owner than other types of liquidation events. This presentation uses a case study analysis to review the key estate planning opportunities and to quantify the transfer tax savings available to the business owner through the use of trusts, life insurance and other planning tools in the ESOP transaction setting.
Presented by SES Advisors, Inc. & SG&F