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The ACTEC Trust and Estate Talk focuses on value purchase agreements, emphasizing their importance in estate planning. Hosted by Travis Hayes, the discussion includes insights from fellow Steve Goran. They address the complexities of determining the value of closely held business interests during transfers, especially in the context of IRS challenges regarding purchase price. The tutorial is part of a series aimed at providing best practice advice and commentary for trust and estate professionals, aimed at enhancing understanding of key legal and financial issues involved in business transfers and estate planning strategies.