Ayres, Glenn R <br/><br/>
Rough corporate justice 
Ayres, Glenn R. 
 -  1998 
 - 91 - 106 
<br/><br/> In the succession of a family business from one generation to the next, the corporation's ability to pay must be balanced with the needs of the individuals who own and operate it. Described here is an economic model and consulting tool for promoting a business-driven dialog that can result in the transferring of the business in a tax-advantageous manner while preserving the corporation's  capital base.