SUCCESSION PLANNING PROCESS

By Paul Winters

 

 

 

 

Teenagers are notorious for thinking they're immortal, but they've got nothing on family business owners. More than two-thirds of companies surveyed in a recent study of family businesses have no written strategic plan.

"Often the CEO has a picture in his own mind of what will happen next," says Ross Nager, head of the research project and executive director of the Arthur Andersen Center for Family Business, which cosponsored the study. "If that's as far as it goes, the firm faces a serious problem if poor health forces him to retire or if he dies in office."

The transfer of power is a touchy subject for any business, especially a family business. Yet family-run companies need succession planning even more than other companies do. In a previous article we talked about all the tensions and fears related to succession that can rob sleep from family CEOs facing retirement. We also talked about a proven process we have developed for guiding family business succession planning. 

 

Facing the unknown

It's never easy to think about what happens "when I'm not here any more." Just for openers, it paints disturbing pictures about "how I get to not be here." Then there are all the other images of who's here instead, and what kind of hash they're making of the company that meant so much for so long to its founding entrepreneur.

The succession planning process takes the terror out of imagining the future by bringing structure and order to this Pandora's Box full of unknowns. This process is based on two main concepts:

 

1)    using a team of planners to help the entrepreneur develop an orderly succession, and

2)    using a combination of strategic planning and conflict resolution to address the special challenges of succession in a family business.

 

After all, there are only three things that can happen to a business when it changes hands. It can be given, willed, or sold to the next generation. It can be sold to employees or outsiders. Or it can be liquidated, gradually or abruptly. Those are the options; if the business owner does not make the choice, it will be made by others in less than ideal circumstances.

Succession planning, as stated in our previous article, is a business owner's most important act of leadership once the business is established. The leader can keep the family in control of succession by creating planning objectives and then accomplishing them. These objectives include:

 

1)    A Business Strategic Plan (business direction). Where is the business going?

2)    A Management Succession Plan (management direction). Who will next lead the business?

3)    An Ownership Transfer Plan (ownership/stockholder direction). Who will next own the business, and what is the best method of transfer?

4)    A Family Governance Plan (family direction). What, if any, will be the family's role in the business? Who within the family will sit on the board or otherwise help direct the business?

 

Family roles in the business might be stockholder, board member and/or officer, manager, employee, landlord, or consultant. Various family members traditionally might have played one or more of these roles, none of them, or all of them -- and these roles can change drastically and unexpectedly with succession if they are not planned for.

Furthermore, different roles have different responsibilities. Family members often forget this fact when they change hats and make decisions in new roles. Succession planning ensures that roles are clearly identified and defined so that the family and other major stakeholders know ahead of time exactly where family members will fit.

 

A process for succession planning

As the key member of the planning team, the planning consultant starts off the process by helping the family develop objectives in these four areas. Then other professionals are added to the team, working with planners and the family to develop a package that will accomplish these fundamental objectives.

The planning consultant is involved in a number of steps in developing these objectives, in essentially the following order:

 

§     Fact gathering. The consultant's first task is to assemble complete information about the business and the people involved.

§     Education. Then the consultant makes sure all stakeholders (family members and other key players such as non-family managers, longtime CPAs or attorneys etc.) are fully informed about everyone's roles and the fears and tensions commonly faced in the planning process.

§     Communication. Next, the consultant conducts private interviews with all stakeholders to define the players, determine their expertise, and understand their personal concerns about fairness and other issues. This is the time to air individual tensions and fears and find out what each person wants and gets, or wants and doesn't get, in the existing business. After these personal interviews, the consultant facilitates regular family meetings with set agendas to enhance communication within the family and clarify everyone's issues and objectives.

§     Determination of preliminary objectives. This step of the process includes a thorough business valuation to help set the direction for business, management, and ownership.

§     Analysis. Here the consultant helps analyze the alternatives (dispersed vs. concentrated ownership, etc.) that will have a bearing on the ultimate direction of the company.

§     Decision process. Now the family is fully prepared to select final planning objectives for business strategy, management succession, ownership transfer, and family governance.

 

At this point, other professionals are added to the team as needed to help implement objectives, prepare estate planning documents, supervise liquidity management, and provide further assistance in transition planning and follow-through.

That done, the business owner can start sleeping nights, knowing that even if immortality is not in the cards, the company will be in good hands, the family will be taken care of, and the legacy of leadership will be secure.

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