| p>What is not clearly understood, however, is that | | | | corporation and the shareholders are aligned, or they |
| they are also business and valuation documents. We | | | | are not sufficiently misaligned to prevent agreement |
| refer to the agreements as business and valuation | | | | from taking place. Perhaps, because of this, despite |
| documents because they represent contractual | | | | the best efforts of a corporation's counsel, the |
| agreements between the respective parties | | | | shareholders often do not, prior to the initiation of a |
| concerning: | | | | buy-sell agreement, take sufficient time to |
| | | | understand the exact nature of the agreement, how |
| 1. The business objectives they are designed to | | | | it will work in the future, and the implications for |
| facilitate; and, | | | | them (whether they will be a buyer or seller in future |
| 2. How the pricing and terms will occur. In other | | | | transactions). |
| words, they determine how the valuation of | | | | A brief focus on the term itself is instructive: |
| businesses (or business ownership interests) will be | | | | |
| determined in future transactions that may or will | | | | 1. Buy. They specify the conditions under which one |
| occur. | | | | party, or the company, will purchase the equity |
| A general definition or description of buy-sell | | | | interest of another party upon the occurrence of |
| agreements offered from a business perspective | | | | specified trigger events. |
| follows: | | | | 2. Sell. They specify the conditions under which one |
| Buy-sell agreements are agreements (contracts) by | | | | party, or the company, will sell its equity interest |
| and among the shareholders (or equity partners of | | | | upon the occurrence of specified trigger events. |
| whatever legal entity) of a business and, perhaps, | | | | 3. Agreements. They are legal agreements. They are |
| the business itself. They establish the mechanism for | | | | signed by parties, often at the beginning of a |
| the purchase of equity interests following the death | | | | business relationship, and represent collective |
| (or other adverse or significant changes) of one of | | | | agreement, or at least contractual acquiescence, to |
| the owners. In the case of corporate joint ventures, | | | | their terms. |
| they also establish the value for break-ups or for | | | | Buy-sell agreements are necessary because no one |
| circumstances calling for one corporate venture | | | | knows, at the time of signing, who will be the buyer |
| partner to buy out the other partner. | | | | and who will be the seller. No one can predict the |
| They are important because they represent | | | | future. As Yogi Berra says: "The future is hard to |
| agreement between a corporation and its | | | | predict. It hasn't happened yet." It is, therefore, |
| shareholders regarding how the future transactions | | | | important that agreements be satisfactory from a |
| contemplated by the agreements will occur. It is | | | | business standpoint to all parties, whether ultimately |
| important to note that at the time most buy-sell | | | | they will be future buyers or sellers pursuant to their |
| agreements are initiated, either the interests of the | | | | particular buy-sell agreements. |