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Buy-sell agreements and key man insurance presentation
Published on 12 Oct 07 by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation provides a scrutiny of key tax and commercial issues associated with buy-sell agreements, which provide for the transfer of equity between proprietors in the event of death, trauma, or disability, with special focus on:
- self insurance and insurance trusts
- using super funds for this purpose
- share buy-back and unit redemption traps
- when equity is held by trusts but insurance proceeds are paid to individuals.
Author profile
Paul Hockridge CTA
Paul Hockridge, CTA, is the Principal of Hockridge Advisory. He has worked for the ATO, a large law firm, has been a partner in medium and Big 4 chartered accounting firms and has over 30 years’ experience in tax, asset protection, estate and succession planning. Paul’s niches include litigation support, property development and FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses, as well as providing support for a number of accounting and law firms. Paul maintains a practicing certificate as a legal practitioner in Victoria, is a fellow of Chartered Accountants Australian and New Zealand, is senior fellow and teaches in the Masters program in the Law School at the University of Melbourne and is a chartered tax adviser. He sits on The Tax Institute’s FBT and Employment Taxes Committee and was an original contributor to The Tax Institute’s book, Estate and Business Succession Planning. Perhaps Paul is best known as a regular presenter at local, State and National Tax Institute conferences.
- Current at
10 December 2024
This was presented at 46th Victorian State Convention: Feast of Delicacies .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Buy-sell agreements and key man insurance
Author(s): Paul HOCKRIDGEMaterials from this session:
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Innovative capital raisings
Author(s): Paul ABBEYMaterials from this session:
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Equity participation for key employees
Author(s): Michael JONESMaterials from this session:
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CGT: consideration and cost base
Author(s): Melanie BAKER, Sue WILLIAMSONMaterials from this session:
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Corporate distributions and capital management issues
Author(s): Tim NEILSONMaterials from this session:
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Research & development tax concession: new and amended 175% deductions
Author(s): Tony BAXTERMaterials from this session:
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Corporate distributions and fundraising in light of recent developments
Author(s): Richard SHADDICKMaterials from this session:
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International tax McDermott's case
Author(s): Peter VAN DEN BROEKMaterials from this session:
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Tax preferred asset financing and Division 250
Author(s): Steve FORDMaterials from this session:
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Estate planning
Author(s): Bernie O'SULLIVANMaterials from this session:
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Estate planning for tax professionals
Author(s): Michael FLYNNMaterials from this session:
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Taxation of independent contractors
Author(s): Gary MATTHEWSMaterials from this session:
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Entry and exit issues for professional practices
Author(s): Damien L LOCKIE, Chris WOOKEYMaterials from this session:
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Consolidation round table discussion: SME related issues
Author(s): Alexis KOKKINOSMaterials from this session:
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Consolidation - round table discussion
Author(s): Ken SPENCEMaterials from this session:
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Income tax and IP - new opportunities
Author(s): Cameron RIDERMaterials from this session:
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The Commissioner's Role in Interpreting Tax Law and Emerging Issues for Advisers
Author(s): Jennifer BATROUNEYMaterials from this session:
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Investing off shore into foreign flow - through structures
Author(s): Robert GORDONMaterials from this session:
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Tax Treatment of Beneficial Ownership, Equitable Interests and Absolutely Entitled
Author(s): Gerry BEANMaterials from this session:
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Defending the trust ramparts
Author(s): Graeme HALPERINMaterials from this session:
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