Transferring the family business to the next generation

10/3/2013 | CPA Insider

When transferring a small family business [with assets of less than $100 million] to the next generation, it's necessary to do a comprehensive analysis of the transfer's balance sheet, cash flow and current estate plan. This article examines four transfer techniques: annual exclusion gifting, use of the lifetime federal exemption, use of intentionally defective grantor trusts and use of grantor-retained annuity trusts.

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