![Supreme Court's Decision in Connelly v. United States: Implications for Business Owners with Buy/Sell Agreements](/images/1/a/6/0/8/1a608dd67d687d50b89157d50232a271a8b1c4c4-connelly-v-united-states.jpg)
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Supreme Court's Decision in Connelly v. United States: Implications for Business Owners with Buy/Sell Agreements
On June 13, 2024, the Supreme Court delivered its decision in Connelly v. United States, a landmark case that has significant implications for business owners with entity redemption buy/sell agreements. This ruling has reshaped the landscape of estate tax calculations and necessitates careful consideration of alternative structures for buy/sell agreements and life insurance policy ownership. Below…