Archive for Brock Falconer

Supreme Court Ruling Highlights Tax Implications for Buy-Sell Agreements

By Brock Falconer January 27, 2025

Supreme Court Ruling Highlights Tax Implications for Buy-Sell Agreements When business owners craft buy-sell agreements, one critical goal is ensuring a smooth transition of ownership in the event of an owner’s death. However, the Supreme Court’s June 2024 decision in Connelly v. United States (PDF) highlights how the structure of these agreements can have significant […]