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Succession planning – Transferring ownership to the next generation

$225.00

SKU: TXIja111. Category: .

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Abstract: One important step in the succession planning process is determining the best way to transfer ownership interests in a family business to the next generation. Who should be the successor? How should wealth be divided between those who work in the business and those who don’t? This article offers ways to address these questions, and considers the gift and estate tax implications. It also shows how business interests can be transferred through family limited partnerships, self-canceling installment notes or employee stock ownership plans.

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