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Keating Law Blog

Thursday, April 16, 2026

What Should Business Owners Include in Their Estate Plan?

Business owners should include a clear succession plan, updated governing documents, asset protection strategies, and tax planning tools in their estate plan. If you own a company in Michigan, your plan needs to address who will step in if you become incapacitated, who will inherit or purchase your ownership interest, and how the transition will be funded and managed. Without thoughtful planning, your business can face delays, disputes, or financial strain at the very moment stability matters most.

Why Business Succession Planning Matters in Michigan

In Michigan, a business interest is part of your taxable estate and may also be subject to probate unless properly structured. Without direction, your family or co-owners could face disputes, delays, or forced sales.

We help you think through questions such as:

  • Who will manage the business if you are temporarily or permanently incapacitated?

  • Should ownership pass to family members, business partners, or be sold?

  • Does your spouse have rights to business interests under Michigan law?

  • How will estate taxes or buyout obligations be funded?

Clear planning protects both your company and the people who depend on it.

What Documents Should Business Owners Include in an Estate Plan?

Most business owners need more than a simple will. Your plan may include several coordinated documents.

1. A Will or Revocable Living Trust

Your will or trust should address who receives your ownership interest. A revocable living trust can help avoid probate and provide continuity if you become incapacitated. If your business interest is held in a trust, your successor trustee can step in without court involvement.

2. A Business Succession Plan

A written succession plan outlines who will take over management and ownership. This may involve:

  • Transferring shares to children over time

  • Naming a successor manager

  • Creating a phased retirement structure

  • Planning for a third-party sale

If you co-own the company, your operating agreement or shareholder agreement should coordinate with your estate plan.

3. Buy-Sell Agreements

A buy-sell agreement allows remaining owners to purchase your interest upon death, disability, or retirement. It can:

  • Establish a valuation method

  • Prevent unwanted third parties from acquiring ownership

  • Provide liquidity to your family

Funding through life insurance is common, ensuring your heirs receive fair value without forcing a rushed sale.

4. Durable Power of Attorney

If you become incapacitated, someone must have the authority to act on your behalf. A durable power of attorney allows a trusted individual to vote shares, sign contracts, and manage financial matters related to your business.

Without this document, your family may need to seek court-appointed guardianship or conservatorship in Michigan.

How Should Business Owners Plan for Taxes?

While Michigan does not impose a state estate tax, federal estate tax may apply to larger estates. Business valuation plays a significant role in determining tax exposure.

We evaluate:

  • Whether lifetime gifting strategies make sense

  • Use of irrevocable trusts

  • Family limited partnerships or LLC structures

  • Liquidity planning to cover potential tax obligations

Proper valuation and planning can reduce the risk of selling business assets to satisfy tax liabilities.

What Happens to Your Business If You Do Nothing?

If there is no coordinated estate and succession plan:

  • Your ownership interest may go through probate

  • Management authority may be unclear

  • Co-owners could face disputes with heirs

  • The business may struggle during transition

For closely held companies, uncertainty can quickly affect employees, vendors, and clients. Planning now reduces that risk.

Should Family Members Automatically Inherit the Business?

Not always. Inheriting ownership and running a business require different skills. You may want one child involved in management and others to receive different assets for balance.

We help you structure:

  • Voting and non-voting interests

  • Trust provisions that control distributions

  • Clear management authority separate from economic ownership

That approach can reduce family conflict and protect the company’s stability.

How Often Should You Update a Business Estate Plan?

You should review your plan when:

  • Your company grows significantly

  • You add or remove partners

  • You change entity structure

  • You approach retirement

  • Federal tax laws change

An outdated plan can be almost as problematic as not having one.

Protect What You’ve Built

Your business likely represents years of effort and financial investment. A strong estate plan ensures your company continues on your terms, whether that means keeping it in the family, transitioning to partners, or preparing for a sale.

At Keating Law, PLC, we work with Michigan business owners to create coordinated estate and succession plans that reflect your goals and protect your company’s future. If you are ready to put a structured plan in place, contact us, and we can help you take the next step.


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