Now, the purchase/sale contract must meet each of the three tests in Article 2703(b) for the valuation formula of the agreement to determine the value of interest inheritance tax. The agreement (١) must be a business agreement in good faith; 2. may not be a device for transferring the business to the family members of the deceased for persons below the FMV; and (3) must contain conditions comparable to agreements entered into by persons in a position of subcontractor. Spending a few dollars on a clear and unequivocal buy-sell agreement, drawn up by an experienced lawyer in consultation with a business valuation expert, is an attractive cost that can help reduce future problems. Prior to the occurrence of a triggering event, SME businesses should obtain annual value updates from a qualified expert, which helps reduce the likelihood of a contentious value and the resulting financial and emotional costs of such a conflict. ASAs serving private SMEs with multiple owners should ensure that the company and the owners have a buy-sell agreement and that this agreement has been verified by competent and experienced professionals. Generally speaking, all these provisions attempt to rationalize situations in which the SME no longer wants a particular owner to be part of the business when one owner wishes to sell or when one owner wishes to acquire another`s interest. .

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