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In today's ACTEC Trust and Estate Talk, hosted by Travis Hayes, the focus is on drafting purchase agreements for closely held businesses to mitigate IRS challenges regarding valuation. The discussion features ACTEC Fellow Steve Goran, who highlights the complexities of determining a business's value during the transfer of interests to trusts for estate planning. This session aims to provide professionals with best practices and insights on effective valuation strategies in the context of sale agreements to ensure compliance and accuracy in estate planning.