Partners Skip Hutchins and James Judd presented “Business Succession Planning; Focus on Pre-Liquidity Considerations” at the 45th Annual Estate Planning Retreat, which was held June 12-14, 2025, in Vail, Colorado. The session addressed pre-liquidity issues and included income tax considerations (state income tax planning, using charitable vehicles for income tax mitigation and QSBS eligibility and stacking) and estate tax considerations (transfers to family members or trusts, timing of transfers, valuations, formula clauses and transferring or retaining control of the business).
