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Unintended Consequences

Estate planning for family business owners is big business for many wealth advisors, not only because of the large (and increas- ing) federal estate tax exemption but also because Congressional leaders perennially raise the possibility of raising estate and gift tax rates or cutting exemptions. Those ever-present human emotions of opportu- nity and fear seem to be the active ingre- dients in motivating families to consider transferring their wealth, including the family business, to their descendants.

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Submitted by By Roy  P.  Kozupsky,  Esq.  &  Amelia  (“Amy”)  Renkert-­Thomas