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Peter and Jane Smith are the sole owners of Smith & Sons Pretzel Company. The business is valued at approximately $50,000,000 and they would like their sons, George & Fred to eventually inherit the business that they worked so hard to build. While they draw a nice salary, Mr & Mrs. Smith do not have many assets other than the business. For this case study, discuss two different strategies that Mr. & Mrs. Smith could use to efficiently pass the business to their sons. What issues could arise in the event of their death? How could estate taxes be limited? Be detailed in your analysis. What are the advantages & disadvantages of each estate planning strategy? What would likely happen without your plan being implemented?



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