Closely held business interests frequently represent the most significant and complex asset within a high-net-worth estate. Unlike publicly traded securities, their value is not readily observable — and for estate planning, gifting strategies, and generational wealth transfers, an accurate, well-documented valuation is often central to the entire planning process.  For estate planning attorneys, tax…

Introduction  In leveraged transactions and dividend recapitalizations, the focus is often on valuation, deal structure, and financing terms. Yet one of the most consequential questions frequently receives less attention during the excitement of execution: Will the company remain solvent after the transaction closes?  In today’s environment of elevated leverage levels, volatile markets,…