The website is not kept up-to-date, and some information or memos may be out of date.

Estate and Business Planning

Business Planning

Using business entities to support management, succession, asset protection, and estate-planning objectives.

By Layne T. Rushforth

Business entities as planning tools

Limited-liability companies, corporations, and other entities can help organize ownership and management, separate business and personal affairs, plan for succession, and facilitate gifts or other transfers. The appropriate structure depends on the business, its owners, applicable law, tax considerations, and long-term goals.

Business-planning memos

These PDF memos provide general educational overviews. Use them with advice from qualified legal and tax professionals.

Starting a New Limited-Liability Company

An overview of the steps and considerations involved in forming a limited-liability company (LLC).

Starting a New Corporation: Doing It Right

An overview of forming and organizing a corporation and observing appropriate corporate procedures.

Business Succession Planning

Planning for a future change in the management and ownership of a business.

Estate Planning Using Business Entities

Using business entities for management and control, asset protection, business continuity, and estate-reduction strategies.

Back to top