Estimate Time2 min

Business succession: after the owner dies

For some, business succession planning is indispensable. 
 
In some respects, it's a formal document that can be deemed a contingency plan. It's a detailed document that identifies exactly how the ownership and key leadership of a company should transfer in the event situations arise that could potentially disrupt company flow and operations. For example, new opportunities that arise for the leadership that leads them to exit their current position, disruptions in operations, role changes, or retirement, and even demise of leadership.
 
It can be viewed as a way to guarantee that company roles are filled by employees who have the know-how to lead and keep the company moving forward. It could also detail how the business will cease operations, sell, or distribute assets. 

If your loved one has no business succession plan

If your loved one had a succession plan, business legal structure, or left detailed instructions in their will on how to act for their business, you may be able to work with their attorney to help with the transition. 
 
If there isn’t a plan in place, assets of ownership are distributed depending on state laws. 
 
If your loved one doesn't have a business succession plan, if there is a partner who can take over for them, you could consider consulting an attorney to explore if that owner has the right or responsibility to resume the business, if there's an option of selling your loved ones ownership to that partner, is the business part of any beneficiary of life insurance. Consult an experienced attorney or estate planning attorney, who can help you learn more about your options, help with understanding your state laws, and help you take the necessary next steps.
 
If you and your loved one were spouses, weigh your options on whether it's an option to continue running the business yourself, pass the business on to another person (other family members; successors), co-own, or even sell the business altogether for the proceeds. Again, it's a good idea to consult an experienced attorney or estate planning attorney, who can help you learn more about your options, help with understanding your state laws, and help you take the necessary next steps.

It's helpful to know if your loved one's business was a:

  • Limited liability corporation (LLC). An operating agreement, which specifies what happens in the event of death.
  • Sole proprietorship. The business is considered part of the estate, and the executor is typically responsible for dissolving the business.

Risk of not having a business succession plan

Risk of your loved one not having a business succession plan may include the business closing altogether, ownership going through probate (with associated expenses being paid by the estate), and an accumulation other fees and associated taxes.

Protect what matters most with an estate plan

The Fidelity Estate Planner® will guide you through the estate planning process—for free.

More to explore

This information is general in nature and provided for educational purposes only.

Fidelity does not provide legal or tax advice. The information herein is general in nature and should not be considered legal or tax advice. Consult an attorney or tax professional regarding your specific situation.

1240656.1.0