If you are a family business owner, additional pre-retirement elements come into play  - including all-important decisions about owner and management succession.

Because your family identity, as well as your household financial support, is tied to the business, there is an even greater depth of consequence to the objectives.

Among the issues to be considered are:

- When do you wish to transfer ownership?
- How can you maximize wealth accumulation (Investment program? College education? Charitable contributions?)
- How may you best maximize the market value of the business?
- How can you continue to receive a viable income following business transition?
- Prior to transition, how can you position your business to avoid gift tax, and to minimize estate tax and transfer obligations?