Selected Topics in Estate Planning: Estate and Business Plg for the Closely Held Business. Prereq: T&E & courses in tax and bus orgs, or consent. This course will cover the planning needs of owners of privately held businesses. We will explore how various estate planning techniques are used in the context of planning for the estates of business owners, as well as the broader business and management planning issues especially succession planning that emerge in this area. One focus will be on the structure of buy-sell agreements and a critique of how they are commonly implemented. Grade will be based on a take home exam, plus class participation.