Chapter 9: SPECIAL PROBLEMS IN IMPLEMENTING INTRA-FAMILY TRANSFERS
Once a family business owner has decided he or she wishes to transfer the business to his or her successor, there are many techniques to accomplish the transfer. Often it will be income and transfer tax issues that carry the day when deciding which techniques to use. Sometimes the simplest techniques are the best and then there are times when heroic efforts must be taken. This occurs often when a family business owner has neglected to plan in time to use some of the simpler techniques. This chapter takes the reader soup to nuts on succession techniques and provides creative ways to overcome a lack of diligence by the founding generation.
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