Donald F. Shelly, Jr.

Donald F. Shelly, Jr.'s Posts

IRC Section 2036 (c) Drops the Bomb on Family Businesses

On December 18, 1987, President Reagan signed into law the Revenue Act of 1987, and in so doing dramatically changed traditional estate planning. In the Act was a new Section 2036 (c). Read more

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Your Buy-Sell Agreement: 10 Steps to Covering All the Bases

A buy-sell agreement (sometimes known as a shareholder's agreement) provides for an orderly transfer of ownership of a closely held corporation. Read more

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