Most wealth in the U.S. is created by family-owned, privately held businesses. That's the good news for countless children who stand to inherit. The bad news is that passing these businesses on to the second generation has some inherent problems, particularly when some children are active in the company and others are not. Certain estate-planning options cope with this problem. None are perfect. But it is essential that advisors counsel business owners on the choices. So let's look at a
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