Tis the season! As the year winds down we have visions of sugarplums and prepare to make New Year's resolutions...and business-owning families often consider such matters as family meetings,gifts of stock,and bonuses and dividends for family members.Mixing sensitive compensation and estate planning decisions with the holiday season complicates matters.The discomfort can be so great that important decisions may be deferred for yet another year.We often rue the fact that most family businesses function on a calendar-year basis.
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