This program will discuss the basics that estate planners and advisors of closely-held businesses need to know and how § 409A affects structuring a sale of a closely-held business.  In addition, § 409A''s traps affecting estate and retirement planning for executives and the interplay between § 409A and the Chapter 14 valuation rules on estate planning for family businesses will be discussed.

Moderator/Panelist: Steven B. Gorin, Thompson Coburn LLP, St. Louis, MO

Panelists:  Michael Macris, Cahill Gordon & Reindel LLP, New York, NY

                    Frank Palmieri, Palmieri & Eisenberg, Princeton, NJ

Sponsored by:  Closely Held Businesses Committee (Tax), Business Planning Group (RPPT), and Employee Benefit Plans and Other Compensation Arrangements Group (PT)