Do you ever wonder what would happen to your business and all the effort you’ve put into it if you or one of your business partners were to get sick, injured, or pass away? It’s important to consider this possibility, despite having a strong and shared vision for your business and working together diligently every day to achieve success.
A business does not need to become incapacitated or cease to exist simply because one of the owners retires, passes away, or becomes too ill or disabled to work. Whether the transfer of business management or ownership needs to occur after the owner’s death or during their lifetime, it can be effectively achieved through proper business succession planning.
Un contrato de compra es una herramienta que se utiliza con frecuencia en la planificación de la transferencia de propiedad de una empresa. Cuando se financia y diseña adecuadamente, esta característica de planificación puede establecer un valor predeterminado y estructurado para la adquisición de la empresa, así como designar a la persona o personas responsables de dicha adquisición. Esto proporciona al propietario una sensación de seguridad, ya que sabe que la empresa tiene un precio predeterminado al que se puede vender en el mercado abierto, lo que garantiza que el propietario tenga acceso a recursos financieros cuando los necesite, como durante la jubilación. En caso de que el propietario fallezca antes de que se alcance el valor predeterminado, el contrato de compra se puede utilizar para satisfacer las necesidades de las personas supervivientes o para pagar importantes impuestos sucesorios.
Existen múltiples métodos para establecer un acuerdo de compra-venta, pero los más utilizados son el acuerdo de compraventa de entidad y la compra cruzada.
Compra cruzada
Because of advantageous tax outcomes, numerous small businesses frequently employ this strategy. It is commonly embraced by businesses with a limited number of proprietors. Typically, the cross purchase is supported by an insurance policy for life and/or disability that each owner must uphold for their co-owners. The proceeds from the life insurance policy when someone passes away are not subject to taxation because the individual life insurance policies are owned by the owners themselves, not the business. It is compulsory, according to the law, for each business owner to buy the ownership share of the other co-owner(s) in case of death. The estate of the deceased owner sells the deceased owner’s stake to the remaining owners in return for the funds generated from the life insurance policy. The surviving owners will experience an increase in the business’s tax basis. Another option is to utilize the cash value of the insurance in the event that one of the co-owners needs funding for a buyout while they are still alive. It is important to note that when there are only a few owners, the management of a cross purchase is smoothest but becomes more challenging as the number of owners grows.
Contrato de compra de entidad
Esta forma de contrato de compra funciona de manera similar a la compra cruzada, sin embargo, es la empresa, y no los accionistas, la que tendrá una póliza de seguro para cada accionista y se comprometerá a comprar la participación de cualquier accionista que fallezca. Como resultado, las implicaciones fiscales son distintas.
Los beneficios por fallecimiento que se brindan tanto en un contrato de compra de una entidad como en un contrato de compra cruzada, ya sea que se paguen a la empresa o a una persona, no están sujetos al impuesto federal sobre la renta. Sin embargo, a diferencia del contrato de compra cruzada, existen circunstancias específicas en las que una corporación C puede estar sujeta al impuesto mínimo alternativo corporativo en virtud del contrato de compra de una entidad. Además, no hay ningún aumento en la base del plan en virtud del contrato de compra de una entidad.
Hopefully, this brief summary of the entity purchase and cross purchase buy-sell agreement types has made you realize the crucial significance of business succession planning for your company. Naturally, this concise piece couldn’t address all the aspects that need to be taken into account when creating a business succession plan. When you start the process of developing your business succession plan with your lawyer, accountant, and insurance agent, they should be able to address any further inquiries or apprehensions you may have.
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