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Preserving The Family Legacy
Oleh:
Knight, Lee G.
;
Knigth, Ray A.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 193 no. 3 (Mar. 2002)
,
page 34-42.
Topik:
FAMILY
;
preserving
;
family legacy
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.13
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Building a family business into a legacy demands that families plan for succession. A business owner’s key objective in developing such a plan is to transfer the greatest amount of wealth to the next generation at the least possible tax cost. In addition to minimizing estate, gift and income taxes, the transfer also must provide the senior family member, who may lack sufficient resources other than the family business, with adequate sales proceeds or a lifetime income stream to continue to live comfortably.
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