Death and taxes

March 1996
New Hampshire Business Review;3/29/96, Vol. 18 Issue 7, p18
Presents a seminar named `Keeping What You Make,' on business succession, planning and ownership transfers for owners of closely held businesses at the Sheraton Porstmouth in New Hampshire on April 10, 1996. Efforts in the US Congress to find additional revenue from transfers of wealth; Change in insurance policy from tax-free to a tax situation.


Related Articles

  • Estate tax: Strong spur for doing the right thing. Miller Jr., Jesse W. // Business Journal Serving Southern Tier, CNY, Mohawk Valley, Fing;07/07/97, Vol. 11 Issue 14, p1SB 

    Focuses on estate taxes as a motivation for family-owned businesses to plan for succession. Proposed legislation in the US Congress to reduce estate taxes; Common techniques for estate planning; Negative consequences of lack of succession planning.

  • Death of a tax? van Houten, Ben // Restaurant Business;07/15/99, Vol. 98 Issue 14, p21 

    Reports that United States Congressmen Jennifer Dunn and John Tanner have filed a bill to reduce the estate tax. Origins and cost of the tax; Share of government's revenue; Percentage of family-owned businesses which fail to pass beyond the first generation due to the tax.

  • Family Business Succession Planning. Dascher, Paul E.; Jens Jr., William G. // Business Horizons;Sep/Oct99, Vol. 42 Issue 5, p2 

    Discusses succession planning on family business. Percentage of the United States business that are family-owned or -controlled; Common characteristics of family businesses; Family business succession issues; Information on the federal estate tax.

  • A family affair. Harvey, David // Commercial Motor;9/22/2011, Vol. 216 Issue 5451, p48 

    The article focuses on the difficulties in the introduction of a new generation to the family business. It says that handing the company to a new generation may be a threat to the business and personal wealth particularly the inheritance tax. It mentions that to make generational change...

  • Business Succession Planning.  // Canadian Funeral News;Apr2010, Vol. 38 Issue 4, p30 

    The article discusses considerations of family business successions. It explains the definition of a family business, where more than one family member works in the business or is the owner of the business. It notes the importance of a business system where a family system can overlap with the...

  • It's Time for the Death Tax to Die. Mahoney, Sean // Business NH Magazine;Mar2007, Vol. 24 Issue 3, p6 

    The author reflects on the detrimental impact of the Federal Death Tax on family-owned businesses in New Hampshire. He believes that the tax is one of the biggest challenges faced by these businesses concerning its ability to effectively transfer ownership to the next generation. He cites that...

  • Do You Want Your Business To Continue? Blackman, Irving L. // Modern Machine Shop;Jan2009, Vol. 81 Issue 8, p40 

    The article focuses on the three most common succession plan problems in business enterprises in the U.S. It outlines the case of a businessman who experienced the succession problem and reveals his goals and options in transferring his wealth to his son and daughters without getting killed by...

  • Until death do us part. Walsh, John P. // Hotel & Motel Management;07/17/2000, Vol. 215 Issue 13, p32 

    Discusses the importance of estate planning for family hoteliers in the United States to avoid paying inheritance tax. Payment of tax on property passed on from a deceased person to his or heir or heirs; U.S. House of Representatives' vote in June 2000 to phase out estate taxes over ten years;...

  • When it's time for family business owner to leave. Tuttle, Matthew // Fairfield County Business Journal;03/26/2001, Vol. 40 Issue 13, p20 

    Analyzes exit strategies of family business owners. Consideration of capacity to perform duties; Source of financing for estate taxes; Taxation of payments given to retired business owners; Choice of retirement plan; Formulation of funded buy-out agreement with partner-successor.


Read the Article

Other Topics