Free DiagnosticExposure Score™

    Business Succession Planning

    Protect the value of your life's work. Our business succession strategies ensure a smooth transition of ownership, whether you're selling, passing the business to family, or preparing for unexpected events.

    Buy-Sell Agreements

    Structure and fund agreements to prevent ownership disputes and provide liquidity.

    Key-Person Protection

    Insure against the financial impact of losing your most critical talent or leadership.

    Valuation & Liquidity

    Understand your business's worth and engineer tax-efficient pathways to extract capital.

    Why Buy-Sell Agreements Matter

    A business without a properly structured and funded buy-sell agreement is exposed to significant risk. If a partner or co-owner experiences a sudden disability, death, or forces a transition, the surviving owners may find themselves in business with an estate, a spouse, or an outside entity—while simultaneously facing a severe liquidity crisis. At SRG Consulting PLLC, we specialize in structuring corporate buy-sell agreements using advanced insurance strategies to ensure immediate, tax-efficient liquidity is available exactly when it is needed.

    Comprehensive Business Continuity

    Business continuity goes beyond just ownership transition. It involves evaluating key-person risk, assessing the financial impact of losing top revenue generators, and implementing executive retention strategies that keep your leadership team intact. We work with business owners to build robust continuity plans that protect enterprise value, maintain creditor confidence, and secure the company's future regardless of unexpected disruptions.

    Valuation Standards & Regulatory Frameworks

    Revenue Ruling 59-60: Valuing Closely Held Stock

    When valuing closely held business interests for estate and gift tax purposes, the IRS relies heavily on the framework established in Rev. Rul. 59-60. A poorly documented valuation in a buy-sell agreement may be rejected by the IRS, leading to devastating tax consequences for the estate.

    Key Factors Under Rev. Rul. 59-60

    • The nature of the business and the history of the enterprise from its inception.
    • The economic outlook in general and the condition and outlook of the specific industry in particular.
    • The book value of the stock and the financial condition of the business.
    • The earning capacity of the company.
    • The dividend-paying capacity.
    • Whether or not the enterprise has goodwill or other intangible value.
    • Sales of the stock and the size of the block of stock to be valued.
    • The market price of stocks of corporations engaged in the same or a similar line of business having their stocks actively traded in a free and open market.

    Case Study: The Impact of an Unfunded Buy-Sell

    Scenario: A $10M manufacturing firm is owned equally by two partners. Partner A dies unexpectedly. The operating agreement stipulates that the surviving partner must buy out the deceased partner's shares for $5M within 90 days.

    The Problem: The firm only has $1M in cash reserves. The surviving partner cannot secure a $4M commercial loan quickly due to the sudden loss of a key guarantor (Partner A).

    The Solution: A properly structured Cross-Purchase or Entity-Purchase Buy-Sell Agreement, funded by life insurance. Upon Partner A's death, the policy delivers $5M in tax-free liquidity exactly when the buyout obligation is triggered, ensuring the surviving partner retains full control and the deceased partner's family receives fair value without delay.

    SRG Signature Assessments

    Identify blind spots, measure your readiness, and gain actionable insights with our proprietary diagnostic tools designed for high-net-worth individuals and business owners.

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    Executive Wealth Readiness Score™

    Evaluate your personal wealth architecture, tax exposure, and retirement readiness.

    The Business Owner Exposure Score™

    Identify critical gaps in your corporate protection, key-person coverage, and buy-sell funding.

    Succession Readiness Score™

    Measure how prepared your business is for an exit, transfer, or unexpected transition.

    Ready to secure your business legacy?

    Build your private wealth architecture map to evaluate your current succession readiness and identify critical funding gaps.

    Build Your Private Wealth Architecture Map