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find value purchase agreements that's the subject of today's act trust and estate talk welcome to act tech trust and estate talk from the american college of trust and estate council a professional society of peer-elected trust and estate lawyers in the united states and around the globe this series offers professionals best practice advice insights and commentary on subjects that affect our profession and clients and now our act tech fellow host with today's topic this is travis hayes act tech fellow from naples florida learn how to draft sale agreements to try to avoid irs challenges to the purchase price of closely held business interests tell us more about this topic you'll be hearing today from aktech fellow steve goran of st louis missouri welcome steve thank you travis delighted to be here so when a business owner is transferring an interest in a business to a trust or otherwise for estate planning purposes it's very difficult to really know what the business's value is apprais...