Intersection of Estate Planning and Business Succession Planning

Heart of America Regional Meeting
Session III
May 1 – 3, 2026
St. Louis, MO

Estate planning and business succession planning are deeply intertwined, as the disposition of a closely held business interest is often the most valuable asset in a business owner’s estate. Planning for the business interest requires careful coordination between ownership transfer strategies and valuation techniques, and estate planning to minimize estate tax exposure and ensure a smooth transition of control. This session will address how to simultaneously address the needs of the estate —leveraging tools such as buy-sell agreements, grantor retained annuity trusts, and intentionally defective grantor trusts — to facilitate the transfer of business interests to the next generation while preserving the enterprise’s going concern value.

Speaker: Natalie M. Perry