estate planning objective具体是在讲义哪里详细列明了呢？

问题如下：

DFG is an organization specializing in software development. Engineer Jim is the product manager and the sole owner of the company. Jim is 65 this year and plans to retire. So he meet with wealth manager Johnson to discuss estate planning strategies.

Johnson asked questions to understand Jim's ideas and company and the current situation of his family. Jim said that he founded the company 20 years ago and developed many products while accumulating a large customer base. However, in recent years, Jim has had to frequently defend malfeasance lawsuits against company assets and his own personal assets.

Jim's software company also hired Jim's son Jack, who is also an engineer. Jim tells Johnson that he wanted his son to get financial benefits from the success of the company, but because his son lacked business acumen, he was unwilling to let his son control the company.

Discuss two estate planning objectives revealed in Johnson’s discussion with Jim.

解释：

The discussion between Johnson and Jim indicated that Jim should plan for the goals of business control/succession and asset protection:

• Deciding on control over the assets/business succession: Although Jim wants to pass on the financial benefits of DFG to his son, Jim believes that his son does not have the business acumen to manage the business, so he is unwilling to let his son manage the company. Jim may want to consider assigning managerial responsibility to outside managers or selling the business outright to a third party.

• Asset protection: Patent infringement cases of software companies happen occasionally, making the assets of DFG and Jim family vulnerable to claims by creditors. Certain estate planning vehicles (such as trusts) can protect assets from creditors by separating the creator and beneficiaries of the trust from the legal ownership of the assets.