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Paying for College: Recent Legislation May Help As anyone with a child in college or going to college in the next few years knows, a college education is not getting any cheaper. But, recent legislation has made that college education a bit more attainable.   Business Buy/Sell Agreements It is important that businesses with more than one owner have a written buy/sell agreement specifying what happens when an owner withdraws from the business. A buy/sell agreement is a contract between the owners (or the owners and the business entity itself) that establishes rules and restrictions applicable to changes in ownership.   Used Vehicle Donation Rules There are strict rules for charitable contributions of used motor vehicles, boats, and airplanes that apply to donations valued at over $500. If these rules are not met, a taxpayer cannot claim a charitable deduction. This article explains how the rules work and how taxpayers can verify their donation of a used vehicle, boat, or plane.