Di Natalie at it again, page-39

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    In that case the business itself, with all its attendant value in assets and customers/clients, is likely to pass on to one or more of the offspring who can do with it as they wish - so in that case the beneficiaries will already receive something above and beyond a simple inheritance.

    Besides which, in this day and age, that scenario is a small minority of the population.
 
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