All business owners have been building and growing their business over a number of years. 随着时间的推移，所有企业都需要一个接班人计划. 继任计划概述了退休前要采取的步骤. These plans are often multiyear arrangements before the eventual transfer of ownership and can take many forms.
The purpose of this article is to assist you in focusing on the transfer of the business to the children of the current owners. 这是常有的事, 当许多企业主最初考虑继任计划时, their thoughts are simply that their children will take over when they want to retire. While this is a worthy goal there are still plans and discussions that should be completed prior to the retirement of the owner. Each family is unique in the needs they have when it comes to passing on the ownership of a business. 然而, following are some of the common considerations and issues which arise with the transfer of a business to the children.
规划
A plan should be completed well in advance of any changes in ownership. This will allow you the time to complete any of the requirements below prior to transferring the ownership interest to the children. 这取决于你的具体情况, determining a tax efficient and manageable outcome for the business sale can be a lengthy process. 虽然这个过程可以在很短的时间内完成, doing so can often lead to less desirable outcomes for the business and the former owner.
沟通
你和孩子们谈过了吗，他们愿意接手吗? If there is more than one child, how will control of the business be structured? There is no point re-structuring the business and subsequently discovering that your son or daughter does not want to take over the business. 所以你, 与你的导师沟通, need to ensure that common ground between parties is found in relation to the timeframe and future operations of the business.
What about your other children that may not currently be a part of the business? 他们会接受他们的兄弟姐妹接管吗? Are they being compensated via other assets outside the business structure? 这些都是艰难的对话. 然而 it is paramount these discussions are had in order to limit family disunity in the future.
Another consideration is whether there are key employees in the business that are hoping to buy the business? Discussions should be held with these key employees to address and manage their expectations. 在如此关键的阶段, the last thing you want is for key employees to walk away due to a miscommunication of expectations.
培训
Your children may have been involved in the business for a long time. 然而 once they take over they will need to learn all aspects of your business. 例如, 在销售领域工作成功的孩子, 可能需要额外的管理培训或教育, 供应商管理或员工管理方面的业务. These skills need time to be acquired and need to be gained prior to the transfer of the business.
财务预期
你的大部分个人财富通常会再投资到企业中. 当计划重组时, you must ensure you have sufficient assets for retirement while considering the future funding requirements of the business.
As part of this discussion there are various questions to consider including as:
- Are you going to maintain an interest in the business after the changeover?
- Are you going to receive an income stream from the business into the future?
- 被转让的所有权权益的价值是多少?
- 转让过程中涉及到供应商财务吗? 如果是这样，将来如何偿还?
- Are you going to continue to 工作 or consult for the business after the changeover? 如果有，正在作出什么财务安排?
The answers to each question will depend on your family circumstances and the business itself. Discussions such as the above are critical to the continued success of the business and a smooth retirement of the current owners.
The transfer of a business between generations is often more complicated than a sale to an external party. The key components to completing the transfer are to communicate openly, 为转岗找到共同点, 设定切合实际的期望.
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