Raleigh Business Owner Planning Attorney
Planning for Business Owners and Liquidity Events
The most valuable planning a business owner can do happens before a buyer is at the table. Once there is a letter of intent, the business has a price, and the discounts and growth that make advanced planning work are gone. If you expect to sell in the next two to five years, this is the time to talk.
The sale to a grantor trust
- You give a modest seed gift to a dynasty trust or SLAT, then sell non-voting interests in your company to the trust for a promissory note at the IRS minimum interest rate.
- The interests are valued with discounts for lack of control and marketability, so the trust buys them for less than their share of the whole company.
- Because the trust is a grantor trust, the sale produces no capital gains tax and the note interest is not taxable income to you.
- All growth above the note's interest rate belongs to the trust. When the company sells, the trust's share of the proceeds is outside your estate.
The other tools
- GRATs for a short-term, zero-gift transfer of pre-sale growth.
- A SLAT so your spouse keeps access to the wealth you move.
- A charitable remainder trust for part of the company to defer capital gains tax and create income.
- An ILIT for liquidity and equalization among children.
- A recapitalization of the company into voting and non-voting interests, buy-sell agreements and the entity documents that support all of this.
How we work with your team
We coordinate with your CPA, your M&A advisor or broker, your valuation firm and your financial advisor. The appraisal, the gift tax return and the business documents all have to line up, and we manage that process.
How we price advanced planning
Advanced planning is priced case by case. These trusts are significantly more complex than a standard revocable trust or a Medicaid asset protection trust: each one involves tax modeling, valuation, coordination with your CPA and financial advisor, and years of administration that the document has to anticipate. For that reason they are not on our flat-rate menu. After your consultation we quote a flat fee for your specific plan, so you still know the full cost before any work begins.
Common questions
How early do I need to start?
Ideally before any sale discussions begin and at least several months before a letter of intent. Transfers made in the shadow of a signed deal are valued at the deal price.
Do I lose control of my company?
No. You keep the voting interests. The trust holds non-voting interests that share in value and growth but not in management.
Get Started Today
Schedule a consultation with Kevin Peach today to learn more about your options. We will tell you plainly whether advanced planning is right for your family and quote a flat fee for your plan.
Call our firm at (919) 759-6353 or contact us today to schedule an initial consultation.
Disclaimer: This page is general information about North Carolina and federal estate planning, not legal advice, and does not create an attorney-client relationship. Exemption amounts are as of 2026 and change annually. Every plan depends on the client's facts, and no result is guaranteed.
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"Easy to work with"
Easy to work with. Gives great understanding of the documents and puts it in layman’s terms. Thanks- T.E. -
"They made the complexity of our Special Needs Trust Simple and Easy"
They made the complexity of our Special Needs Trust Simple and Easy. Thanks for the help!- T.B. -
"Fastest communication I've had from any attorney"
Fastest communication I've had from any attorney I've worked with. Great communication and very quick processing my request.- L.P. -
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I never imagined setting up a trust could be enjoyable. I’d been stressed about all the details that go into establishing one but when it came time to go the office for the signing, everything was clear and I actually spent time laughing with family- S.P. -
"He listens"
Very pleased with the care and service and appreciate the reasonable price. It’s so hard to invest money towards things that aren’t “immediate” needs and Kevin’s services are affordable enough to make this important investment without sacrificing quality. He listens and advises without arrogance and his thoughtful demeanor is so appreciated in a world where so many are just self consumed. I’m so thankful I found Kevin and highly recommend!- N.L. -
"Very smooth process."
I had my Trust/Will prepared by Kevin Peach. Very smooth process. Kevin was a pleasure to work with, very professional and informative, and completed the documents on a timely basis. I highly recommend NC Wills & Trusts to anyone who needs a Living Trust and Will prepared.- S.P. -
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Kevin made the process simple from start to finish and was always quick to respond to our questions. Highly recommend working with Kevin!- Robert C.