Estate Planning for Business Owners: Buy-Sell Agreements, Non-Family Interests, Valuation Considerations, Tax Issues

Ms. Suttmann is a Shareholder and Managing Director at Barulich Dugoni Suttmann & Cummins Law Group, Inc. She has been certified by the State Bar of California Board of Legal Specialization as a specialist in estate planning, trust and probate law. Ms. Suttmann's law practice focuses primarily on estate planning, trust and probate law, estate and gift taxation, and business formation, maintenance, and succession for family-owned businesses. Her family background includes several generations of small business owners and entrepreneurs, encouraging her to specialize in advising and counseling family business owners on estate planning, business succession planning, and business formation and maintenance matters. Ms. Suttmann also provides counsel to high-net-worth individuals and families regarding lifetime and post-death gifting, estate tax considerations, and asset protection strategies. She lectures on various topics, including estate planning, estates and trusts, and estate and gift taxation.

Mr. Horowitz entered the life insurance business in 1989. He became affiliated with the Guardian Life Insurance Company of America, New York, NY as a Field Representative with the Compain Anderson Group and went on to qualify for the company’s prestigious Leader’s Club and other distinguished awards. After merging with another NYC based Guardian agency in 2000, Strategies for Wealth, Mr. Horowitz's business grew more diversified providing clients comprehensive financial services. His commitment to the financial services business is exemplified by qualifying as a Chartered Life Underwriter (CLU), a Chartered Financial Consultant (ChFC), as well as earning a Series 7 and RIA (Registered Investment Advisor). In 2016, Mr. Horowitz earned his RICP designation as a Retirement Income Certified Planner, and AEP designation in 2022.