If a shareholders agreement sets forth a fixed and determinable price that satisfies the requirements of Code Section 2703(b) and cases interpreting that term, then that price will be respected for federal estate tax...more
MiniCorp has five shareholders, all of whom are employees. Each shareholder’s employment agreement states that they are an at-will employee of MiniCorp, and the shareholders agreement provides that when a shareholder’s...more
In This Issue: *Introduction *Reform of the Russian Civil Code: Changes in Legal Entities *Russia’s Accession to the WTO *Arbitration of Disputes in Russia: Recent Developments *Shareholders’ Agreements:...more