These business disagreements are having a disastrous effect on their marriage. The only solution Thomas and Nicole see is to divorce. As might be expected, Thomas and Nicole cannot decide on how to separate their ownership interest in TechKnow. Some options they are considering include redeeming Nicoles stock, having Thomas and/or the children buy the stock, or dividing the business in some manner between Nicole and Thomas.

Advise the Eirgo on the tax consequences of the above events in United States. Support your conclusions with primary citations.