The most popular method; it provides immediate liquidity when a partner dies or becomes incapacitated.

The business sets aside liquid assets over time.

The right structure typically depends on the number of owners and tax considerations:

Explicitly naming all stakeholders and their current equity percentages.

A hybrid approach where the owners wait until a trigger event occurs to decide whether the entity or the individuals will make the purchase. Valuation Approaches

Owners agree on a set dollar amount. It is simple but risky because it quickly becomes outdated if not updated annually.

A buy-sell agreement is a legally binding contract between business co-owners that acts as a "business will," detailing how an owner's interest will be transferred or sold upon specific "triggering events" like death, disability, or retirement. It ensures business continuity by preventing outsiders from gaining control and establishing a fair, predetermined price for ownership stakes.