First Sentence:
The business owner understands the uncertainty that exists in business, for he or she lives with it every working day.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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proprietorship purchase agreement, deceased business owner, retiring business owner, straight capitalization method, federal gross estate, competent successor management, remainder trust strategy, years purchase method, unplanned liquidation, family retention, disabled business owner, family attribution rules, death benefit proceeds, deceased stockholder, estate settlement costs, liquidating trustee, entity plan, private annuity, business succession planning, liquidated value, surviving stockholders, estate tax advantages, stock redemption agreement, irrevocable life insurance trust, corporate business interest
Key Phrases - Capitalized Phrases (CAPs):
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Bigbucks Manufacturing, Bill Bigbucks, Assets Liabilities Home, Current Value Equipment, Internal Revenue Code, Internal Revenue Service
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