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Buy-Sell Agreement Valuation
Buy-Sell Agreement Valuation is a guide to books and publications which focus on valuation
and related issues in buy-sell agreements.
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Each resource listed below includes the source or publisher, a description of the resource and its
primary features, and any information that is accessible free online.
For more information on books and publications which focus on business appraisal and related topics,
see Business Valuation Books and Publications.
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Buy-Sell Agreements: Ticking Time Bomb
or Reasonable Resolution?
Mercer, Mercer Capital, 2006
Comprehensive discussion of business valuation issues, including the advantages and disadvantages of formula
and fixed price provisions, single appraiser and multiple appraiser process provisions, and an in-depth
presentation of the six defining elements--standard and level of value, date of appraisal, appraiser qualifications,
appraisal standards, and funding mechanism. Table of contents is available free online.
Buy-Sell Agreements for Closely Held and
Family Business Owners
Mercer, Mercer Capital, 2010
Publication is designed to educate business owners on the importance of a buy-sell agreement, with topics
covered including key factors and issues to consider, types of agreements and their respective advantages
and disadvantages, and the importance of understanding and clearly defining the terms of an agreement.
Detailed table of contents and selected excerpts can be viewed free online.
Buy-Sell Agreement Audit Checklist
Mercer, Mercer Capital, 2006
40-page working document which focuses on business valuation issues related to buy-sell agreements.
Valuing
a Business: The Analysis and Appraisal
of Closely Held Companies, 5th Edition
Pratt, McGraw-Hill, 2008
Topics addressed in Chapter 29 include types of buy-sell agreements, valuation provisions, terms, and
funding, restrictions on transfer, and estate and gift tax issues. Table of contents, index, and searchable
text are available free online.
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