Business Issues: S-Corp, Land Trust, First Right of Refusal

vendredi 10 avril 2015

My question involves business law in the state of: IL



Background:



1. I and a partner (who I'm not related to) own two rental properties.

2. Both properties are in a Land Trust.

3. We have an established S-Corp owned 50-50 by the two of us.

4. All monies go through the S-Corp for maintenance, repairs, and collecting rents.



Other Information:



Ask we age, it has come to our attention that we have no provisions stated anywhere about what happens if one of us should pass away. I've reached out to an attorney and an accountant. I've been given numerous answers in regards to this dilemma.



1. We both agree we'd like to have first right of refusal to purchase the properties instead of being passed onto heirs.

2. We have agreed all monies, minus expenses and normal distributions, to be split 50-50 (S-Corp).

3. We have agreed stock certificates can be purchased by the surviving person. (S-Corp) Or, is dissolving the corporation a better solution? (We've always wondered about this). The survivor would continue to hold the properties as rentals.



We just want to be fair to each other and the heirs of our estates.



Question:



1. What would be the best way to handle these situations. I know there are several levels.

2. Is using a first right of refusal for current market value, obtained by an outside appraisal, the best way to handle the properties in the land trust? Or, should we take them out of the land trust and title them in another way or entity.





I appreciate any suggestions and help with this matter.





Business Issues: S-Corp, Land Trust, First Right of Refusal

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