Before the exit: five estate moves that must precede a sale

Most owners think about their estate plan after the letter of intent arrives. By then, the most valuable planning windows have already closed.

1 · Confirm QSBS eligibility early. The five-year clock and entity requirements cannot be reconstructed after signing, and restructuring on the eve of a sale invites scrutiny.

2 · Move value before it appreciates. Gifts and trust funding executed before a process begins are valued without the acquisition premium.

3 · Update the documents that name people. Successor trustees, powers and directives written a decade ago rarely match today's family.

4 · Align beneficiary designations with the plan. Retirement accounts and insurance pass outside the will, contradictions surface at the worst moment.

5 · Decide governance before liquidity. Family agreements are easier to reach before the wire lands than after.