16. the owner of a closely held corporation wants to retire and transfer a business to his children but needs income from the business during retirement, which of the following strategies will most likely be effective for maintaining family harmony following a transfer of interests in the business? (A) (B) The owner should give equal amounts of stock to all children. The owner should sell his shares to children who want to work in the business and buy life insurance for the other children. The owner can restructure the corporation to have voting and non-voting stock and give the non-voting stock to the children. The owner can sell the business to those children who want to be owners and leave equal inheritances to all children. (D) 17. In determining inheritances, which of the following methods for an owner to dispose of interests in an LLC is most likely to create disharmony in the operation of the business? (A) (B) Equal amounts of stock are left both to children who will work in the business and to children who will not work in the business. The children who will work in the business are given membership interests in the LLC, and other children will be given ownership interests in the building in which the business operates. The LLC will be restructured so children who work in the business can be given managing interests and other children will be given non-managing interests. The owner will leave full ownership of the LLC to children who work in the business, and life insurance will be used to provide an equal value for other children