【正文】 任者時,代表著你退下來. 研究表明,過渡及時順當他們最后并沒有包括企業(yè)家的參與日?；顒?；企業(yè)家公開承諾,有條不紊地繼承計劃；企業(yè)家已闡明,并監(jiān)督其制定原則,公司對管理人員的問責制,政策,目標和戰(zhàn)略。同時,這可以讓你看到的生意沒有你是不會倒下。其中主要是財政方面的困難。老板通常會認為無論采取什么,他們需要從公司退休后的安排或買斷,會給予他們所需的流動資金而不配售不必要的財政負擔。最后,你可能不能夠滿足您的理財目標從收入的公司。在這方面的工作有效地為您的退休計劃,尋求專業(yè)協(xié)助。激烈的參與企業(yè)家已與業(yè)務提高的重要工作,那么他或她的身份。尤其重要的是失去了地位和社會大功率領導人確實握有很大的影響并得到影響公眾和支持。董事會大多數(shù)小企業(yè)沒有董事會, 但董事會可以在寶貴的演替過程。他們是帶著不同的背景和觀點,并提供制衡。第一步將是建立目標為理事會。第二步是招聘。以下是一些好的問題要問：背景如何？ 他們對社會有什么看法？你對現(xiàn)任董事看法如何？ 確保他們有資格,為幫助你已經設定的目標實現(xiàn)。 要繼承人進行工作,在家庭討論性質的律師事務所, 該種領導技能需要,出入境條件,決策的政策和解決沖突的程序. 閑談對這些問題有助于你的正式規(guī)劃后. 家庭聚會不須正式事務,但不應該經常發(fā)生,并有一項議程. 父母沒有導致會議。本守則將闡述如何兄弟必須向對方(即在這樣一個有利于健康業(yè)務) ,包括如何一起工作,怎樣玩在一起,如何保持夫妻了解是怎么回事。在確定繼任人,你制訂一項計劃,將領導的家族企業(yè)。要這樣做,你必須有經濟保障爭取與該公司未來的目標和計劃,確保與你的繼任者。而下列資料并非取代請教法律顧問它可以幫助你規(guī)劃你的遺產。地產稅減少,因為大多數(shù)的股票的業(yè)務不會欣賞一段時間。它強烈建議您征詢法律顧問關于此事,因為稅法是不斷變化的。如果你沒有準備好你自己的意志,貴國居留的一個準備給你通過的法律和規(guī)章。夫妻扣除信托是建立在你或會在你的生活信任,為你的配偶你去世后。反之,任何課稅評估時,你的配偶去世。國內稅收法典第480條容許14年贏錢的遺產稅。然而, 出售你的繼承人50%或更多,你的興趣在家庭經營在贏錢期間,將導致加速遺產稅金。它的經費來源,以最大的財產數(shù)額,你可以離開受益者除了你的配偶無適用聯(lián)邦遺產稅(一般為60萬美元)。一年一度的排斥分為禮品饋贈的現(xiàn)金或其他財產1萬元或以下每名受助人每年. 這些都是免費的聯(lián)邦禮品稅. 這樣的禮物,以及他們的欣賞價值和未來的收入從他們身上, 也被排除在聯(lián)邦財產和代飛轉移征稅. 統(tǒng)一授信/豁免相當于禮物送給未來的財產利益或個人利益超過年度排斥禮品金額。法定保人保留的信托利益,是一種信任,同時創(chuàng)造了,你還活著。如果你生存的信托來說，整個價值的信托財產(包括任何欣賞價值的財產)，是排除地產。有一些問題,地產策劃,你應該考慮的問題。兒童需要受到公平對待；因此，這是重要的是你要慎重考慮各方面的遺產規(guī)劃。準備遺產計劃。家庭的信條。有許多組織,書籍和雜志,可以幫你規(guī)劃和管理一個成功的家族企業(yè)。INTRODUCTIONThe family business is a vital force in the American economy. About 90 percent of all .businesses are family owned or controlled. They range in size from the traditional small business to a third of the Fortune 500 firms. It is estimated that family businesses generate about half of the country39。s future. The family strategic plan is needed to maintain a healthy, viable business. This planestablishes policies for the family39。 family members involved in the business are part of a task system (the business) and part of a family system. As you can see in Figure 1, these two systems overlap. This is where conflict may occur because each system has its own rules, roles and requirements. For example, the family system is an emotional one, stressing relationships and rewarding loyalty with love and with care. Entry into this system is by birth, and membership is permanent. The role you have in the family husband/father, wife/mother,child/brother/sister carries with it certain responsibilities and expectations. In addition, families have their own style of municating and resolving conflicts, which they have spent years perfecting. These styles may be good for family situations but may not be the best ways to resolve business conflicts.Figure 1 is a graphic not available in this format. Conversely, the business system is unemotional and contractually based. Entry is based on experience, expertise and potential. Membership is contingent upon performance, and performance is rewarded materially. Like the family system, roles in the business, such as president, manager,employee and stockholder/owner, carry specific responsibilities and expectations. And like the home environment, businesses have their own munication, conflict resolution and decisionmaking styles.Conflicts arise when roles assumed in one system intrude on roles in the other, when munication patterns used in one system are used in the other or when there are conflicts of interest between the two systems. For example, a conflict may arise between parent and child, between siblings or between a husband and wife when roles assumed in the business system carry over to the family system. The boss and employee roles a husband and wife might assume at work most likely will not be appropriate as athome roles. Alternatively, a role assumed in the family may not work well in the business. For instance, offspring who are the peace makers at home may find themselves mediating management conflicts between family members whether or not they have the desire or qualifications to do so.A special case of role carryover may occur when an individual is continually cast in a particular role. This happens primarily to children. Everyone grows up with a label: the good one, the black sheep, the smart one. While a person may outgrow a label, the family often perceives that person as still carrying the attribute. This perception may affect the way that person operates in the business.Family munication patterns don39。s strong emotional attachments and overriding sense of loyalty to each other create unique management situations. For example, solving a family problem, such as giving an unemployable or inpetent relative a position in the firm, ignores the pany39。s brothers. If he isn39。m working here every day. I know how decisions are going to affect the pany. Why didn39。s confidant.An Employee but not an Owner This family member works in the business but does not have an ownership position. For this individual, conflict may arise for a number of reasons. For example, if he or she pares himself or herself to the family member who has an ownership position but is not an employee, a sense of inequity may result. The member may voice his or her resentment: I39。t unusual for one sibling to withhold information from another or try to engage in power plays, ., behaviors that can be detrimental to the firm.Much of this behavior can be eliminated or managed by devising policies that meet the needs of both the family and the business. Developing these policies is part of the family strategic planning process. Before discussing them, you should make sure you have identified all the issues that need to be addressed.Issues in the Family BusinessThe list below contains the issues that most family businesses face: Participation who can participate in the family business and under what circumstances. Leadership and ownership how to prepare the next generation to assume responsibility for the business. Letting go how to help the entrepreneur let go of the family business. Liquidity and estate ta