Mad Golf Inc., a successful C corporation, has three shareholders: Larry, Brice and Joe. All the shareholders are in their early fifties. The company has a redemption buy-sell agreement funded with corporate-owned life insurance. If a shareholder dies, the company will use the life insurance death benefit that it receives tax-free to redeem the stock of the deceased shareholder. Joe recently attended a financial planning seminar and learned that their redemption structure was "all wrong" because the remaining shareholders share holders received no step-up in their stock basis for the amounts paid to the deceased shareholder. He claimed they were "wasting a huge income tax benefit" because it was likely that the surviving two would probably "sell the company and cash in if one of the partners kicked the bucket." Joe is adamant that the agreement be changed to a cross-purchase structure immediately. You have been retained by the company to deal with Joe's demands. How would you advise the shareholders?