Buy/Sell Advice Guide


Buy/sell arrangements are agreements which set the ground rules between co-owners of a business as to what is to happen if a co-owner dies or becomes totally and permanently disabled (‘TPD’).  Fundamentally, they deal with when and how the other co-owners will acquire the interests of the outgoing or disabled co-owner in the business.

This guide focuses on some of the technical legal and tax issues associated with the creation and implementation of buy/sell arrangements.