We are elated to announce the arrival of the inaugural episode of our new podcast, Barnes Quarterly. We've been wanting to put something like this together for quite some time, and now the day has finally come! With this podcast, we are hoping to pass along information and insights in an easy to digest and portable manner. Take a listen below, and if you like what you hear, please feel free to subscribe to our

Read more 0


The Internal Revenue Service (IRS) requirements for the valuation of a business through a buy-sell agreement for estate tax purposes are as follows: 1. The buy-sell agreement must be a bona fide arm’s length transaction. 2. The agreement must obligate the estate of the deceased shareholder to sell only to the surviving shareholders (who, in turn, are not obligated to buy the shares). 3. The agreement must prohibit all shareholders from disposing of their interests

Read more