!"#$#%&'&()%*+)"*,"'$#"*-'..#/*0!1**1$$)2('&()% !"#$%&'()*+,'-.)'/.*)'!"#$%&'0*+$12++ 3 Still Alive and Well for Family Business Ownership Planning” !"#$#%*4/5 6(27*8#%3#9'%%:*0!1:*01 !'"&%#" ;'%<'"/*=:*>?@A
!"#$%&'()*+,'-.)'/.*)'!"#$%&'0*+$12++ 45216"'-.)'(.6"&7+'82++$.1 45216"'-.)'(.6"& B CD#"D(#E*)+*EF'&*($*'*+'9(./*&"<$&*G* B HF'&*3)#$*'*&/I(2'.*+'9(./*&"<$&*$&"<2&<"#*.))7*.(7#G B HF'&*'"#*&F#*7#/*#.#9#%&$*)+*'*+'9(./*&"<$&*+")9*'*+(%'%2('.:*&'J* '%3*.#K'.*I#"$I#2&(D# B 133"#$$(%K*3($2"#&()%'"/*D#"$<$*%)%*3($2"#&()%'"/*&"<$&*$&"<2&<"#
!"#$%&'()*+,'-.)'/.*)'!"#$%&'0*+$12++ 45216"'-.)'(.6"&7+'82++$.1 45216"'-.)'(.6"& B HF'&*'"#*&F#*I"(9'"/*4#%#+(&$*(%*F'D(%K*'*+'9(./*&"<$&*(%*/)<"*4<$(%#$$* )E%#"$F(I*$&"<2&<"# B ,)"*+<&<"#*4<$(%#$$*&"'%$(&()%*I.'%%(%K*L+'9(./*&"'%$+#"*'%3M)"* $'.#*I.'%%(%KN B O'J*I.'%%(%K*+)"*&F#*+'9(./ B ,")9*'*2<""#%&*)E%#"$F(I*'%3*9'%'K#9#%&*I#"$I#2&(D#* B PJ&#%3(%K*&F#*+'9(./*&"<$&*)E%#"$F(I*$&"<2&<"#*4#/)%3*&F#*+'9(./* 4<$(%#$$*&)*+'2(.(&'&#*#++#2&(D#*+<&<"#*+'9(./*E#'.&F*2)%&(%<(&/*I.'%%(%K
!"#$%&'()*+,'-.)'/.*)'!"#$%&'0*+$12++ 9:",'$+'"'!"#$%&'()*+, OF#*+'9(./*&"<$&*($*K#%#"'../*'*$#I'"'&#* #%&(&/*+)"*+(%'%2('.*"#I)"&(%K:*&'J'&()%*'%3* .#K'.*I<"I)$#$ Q#%#+(2('"(#$ OF#*+'9(./*&"<$&*)E%$*'$$#&$*+)"*&F#*4#%#+(&* )+*&F#*4#%#+(2('"(#$T*U%2)9#*'%3*2'I(&'.* 'II"#2('&()%*'22"<#$*&)*&F#*4#%#+(2('"(#$** Q#%#+(2('"(#$*E(..*(%2.<3#*2'I(&'.*'%3*(%2)9#* ,'9(./* 4#%#+(2('"(#$* O"<$& L9'/*%)&*4#*&F#*$'9#*2.'$$*)+*I#"$)%$N O"<$&##L$N*($*'II)(%*&)*9'%'K#*'%3* 2)%&").*&F#*'$$#&$*)+*&F#*&"<$&*I<"$<'%&*&)* 1$$#&$*F#.3*(%2.<3(%K5 &F#*&#"9$*)+*&F#*&"<$&*3##3 R SF'"#$*)+*2)9I'%(#$ R !)"&+).()*(%D#$&9#%&$ O"<$&##L$N*I)E#"$*)+*3($2"#&()%*'"#*$#&*)<&* R 6#'.*#$&'&# (%*&F#*&"<$&*3##3
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
Recommend
More recommend