In This Issue: Business Owners’ Strategic Planning Series; M&A Activity – Don’t Forget Unclaimed Property; S-Corporations: A Potential Vehicle for Tax Savings; 529 Plans: Saving for College is Also Good for Your Estate Plan; QTIP Trusts May Be the Estate Planning Solution for Second Marriages; Need a Silver Lining? Try the NOL Deduction; Choosing a Funding Method for Your Buy-Sell Agreement

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