Passing the Business to Family: Gifts, Sales, Freezes, and Keeping the Peace

Transfer your business to the next generation using gifts, installment sales, and freeze techniques that cut estate tax, while treating children in and out of the business fairly.

Who it is for: Owners with a child or children in the business.
Runtime: 60 minutes

Pre-order: this course is in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.

See the full track See the full curriculum

Instant download after payment. Nothing is withheld for a later purchase.

What you receive

Family Transfer Tool comparison with real numbers
Recapitalization step plan diagram in the house style
Installment Sale and Self-Canceling Note Calculator (Excel)
Family Employment and Governance Policy template
Transfer Timeline and Filing checklist: gift return, appraisal, and elections
The narrated lesson. 60 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.

What the course covers

01The goals: control while alive, income in retirement, fairness, and the smallest tax5 min
02Outright gifts of interests: exclusions, exemption, discounts, and the return7 min
03Installment sales to children: the related-party rules, the interest rate, and the self-canceling note8 min
04The sale to a grantor trust and the grantor retained annuity trust with business interests7 min
05Recapitalizing into voting and non-voting interests, and the freeze rules6 min
06Paying the estate tax from the business: the deferral election and the redemption rule5 min
07Governance and fairness: family employment policies, the council, and the equalizing policy6 min
08Worked example: an 8 million dollar S corporation, recapitalized, gifted, and sold, with the parents keeping control10 min
09Tricks of the trade and traps: gift after a bad year, the basis trade-off, retained control, and disproportionate distributions6 min

How it fits: Requires 8.1, 3.3, and 3.6. Pairs with 2.5, 6.4, and 6.5.

The standard every course holds

A narrated lesson of 45 to 60 minutes, produced as audio
A designed slide deck you download and keep
A computational workbook that runs the actual legal tests
A toolkit of checklists and protocols
A legal authority appendix carrying the two-pass vetting protocol

Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.

Where this course sits

Track 8: Succession Planning and Mergers and Acquisitions

This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.

Back to this track

Educational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.