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Part One A Work in Progress
Harnessing the Winds of Change
Starting a Business
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50 percent advisors amount annual annuity assets attorney basis beneficiary benefit business owners business plan business valuation buy-sell agreement buyer cafeteria plan capital gain tax Chapter closely held cost creditors death debt disability distributions dividends earnings employee's employer contributions entity equity ESOP estate planning estate tax exemption example exit strategy fair market value family limited partnership family members funds gift tax income tax individual investment investors key employees limited liability limited liability company limited partner limited partnership loan ment ness operating ownership interests participate partnership interests payments premium profits protection purchase qualified plan rabbi trust receive retirement plan revocable living trust salary sell seller shareholders shares SIMPLE IRA sole proprietorship spouse stock options succession plan tax act tax deduction tax purposes taxable tion transfer trust maker valuation