Robert Willens (Managing Director, Lehman Brothers, New York) has published Redemptions of Stock Held by Entities, 106 Tax Notes 1585 (2005), also available on the Tax Analysts web site as Doc 2005-5341, 2005 TNT 59-37. The article discusses the application of § 302(b)(3) to stock redemptions after the death of the shareholder in the context of closely held corporations.



