 With the Bloomberg Small Business Report, I'm Nancy Lyons, brought to you by Realtors, leading with expertise, following a code of ethics. That's the Realtor difference. A popular small business succession plan was recently dealt a blow by the Supreme Court. The ruling, Connolly v. the IRS, challenges the way that life insurance proceeds from the death of an owner are taxed if used to repurchase the deceased's shares in the business.