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Passing it on: planning is needed for a smooth generational transition of the family business.(ESTATE PLANNING)

IN OUR EVERYDAY LIVES, failure to plan can lead to missed opportunities and disappointment. But when we're talking about continuity of the family business, failure to plan can mean the forced sale of the company at a bargain basement price.

"Many people think it's estate taxes that doom businesses to fail whenever there's a transition," says R.J. McConnell, partner, Bose McKinney & Evans, Indianapolis. "But while that can be an obstacle, that can easily be dealt with with life insurance or financing the taxes if they have to. The bigger problem is just flat failure to plan."

He recommends three things to improve the chances of transferring the company to the next ...

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