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IRS Issues Final Regulations Enabling Election to Treat Stock Sale or Exchange as Sale of Underlying Assets (T.D. 9619)
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72% of Small Businesses Don't Have Succession Plan

There may be nothing more certain than death and taxes, but Americans like to push thoughts of that first topic away. Perhaps that's why almost three-fourths of U.S. small businesses don't have a succession plan and most small business owners don't have a will. That's according to the 2017 Make-A-Will-Month survey by Rocket Lawyer, an online provider of legal services.