Day 1:
- Overview of techniques to accomplish a divorce – buy-sell arrangements, redemptions, compensation, employment separation and retirement plan techniques
- Special considerations when the divorce involves LLCs, S Corps or partnerships
- Valuation methods and disputes in a business divorce
- Techniques for financing a buyout as part of a business divorce
- Minimizing adverse tax consequences in a business divorce
Day 2:
- Compensation and retirement plan-based techniques for accomplishing a business divorce
- Special issues when a business divorce involves a distressed business
- Role of confidentiality, non-competition, and non-solicitation agreements as part of the divorce
- Important intellectual property issues, including customer lists, goodwill and trade secrets
- Preservation of valuable tax attributes
Faculty: Frank Ciatto, Venable LLC, Washington, D.C. and Norman Lencz, Venable LLC, Baltimore, MD