You built a business. A real asset.
Now answer this: “If I’m gone tomorrow, does my plan keep it in the family?”

A basic will is not a plan.
For business owners, it’s often a delay… and a tax trigger.

The Fast Problem

• No clear successor = chaos
• No structure = probate + public mess
• No liquidity = forced sale
• No coordination = unnecessary tax

Estate tax can hit 40%.
In 2026, the federal exemption is about $13.99M per person (about $28M for a married couple). Big estates get taxed fast once you cross that line.

What We Put In Place (The 1-Page Version)

1) Succession + Continuity (who runs it, who owns it)

This is the “keep the lights on” plan.

• Written authority. Clear decision-making.
• A backup successor (not just one name on paper).
• Control vs. ownership separated when it makes sense.

2) Trust strategy (transfer smoother, protect harder)

Trusts do three big jobs:

• Avoid probate (privacy + speed)
• Protect assets (creditors, divorce, lawsuits)
• Cut estate taxes with the right structure

Common tools (used case-by-case):

• Revocable living trust
• QSST / ESBT for S-corp planning
• Irrevocable trust strategies for larger estates

3) Buy-sell planning (partners + key people)

If there are multiple owners, a buy-sell is the safety valve.

• “When one owner dies, the business doesn’t.”
• Typically funded with life insurance for immediate cash.

4) Family LLC / FLP (control now, transfer over time)

Used to:

• Keep centralized control
• Transfer value gradually
• Potentially create valuation discounts (when appropriate)

5) Gifting (move value out of the estate)

Annual exclusion gifting + strategic lifetime exemption use can shrink the taxable estate over time.
“Move it while you can. Not after the IRS sets the price.”

6) Life insurance (liquidity on demand)

Estate taxes are due quickly. Families need cash quickly.

• Pay estate taxes without selling the business
• Fund buy-sell agreements
• Equalize inheritances between heirs
  Often paired with an ILIT to keep proceeds outside the taxable estate.

The UniFirst Difference

Most plans are documents. Ours is a coordinated strategy.
“Everything works together,” unlike those offered anywhere else in the financial industry.

As Tax Planners and Financial Specialists, we regularly help business owners reduce estate tax exposure by approximately 50% using proven, coordinated strategies.

A Quick Spiritual Anchor

Proverbs 13:22 says, “A good man leaves an inheritance to his children's children.”
That takes more than a will. It takes a plan.

Next Step (Risk-Free)

Get a “no obligation free assessment.”
We review what you have. We show the gaps. We quantify the tax risk. Then we map the fix.

UniFirst Financial and Tax Consultants
Tax Planners and Financial Specialists
Visit us at unifirstfinancial.com