In planning it, I'm saying, 'Could I justify the educational value of this to my mom?' If we can, we're in good shape.

A lot businesses want to insure their value. Part of succession planning is asking the question, 'What if I drop dead before we get to complete value?' A business can insure the value of the business if it had got to maturity.

Certainly a lot of succession transactions occur at market value. Succession planning often involves a sale to a management group that might not be related. Sometimes it involves the outright sale of the company. An employee stock ownership plan is also an option.

She's saying the planning commission and the entire City Council are on the take. This is an example of her not understanding the process. It's just a flat-out lie.

We decided we liked the land planning and the apartments and shopping center and a little bit of industrial development.

We have been talking to our donors and saying if you are planning on giving, you might want to consider giving earlier.