Contractors concerned by what will happen to their business and assets after they die have a new source of information on planning estate and management succession. “Someday This Will Belong to…Whom? A Subcontractor’s Guide to Management and Ownership Succession,” a CD-ROM published by the Foundation of the American Subcontractors Association (FASA), describes ways in which a contractor can ensure a smooth management transition to a person of their choosing.

The CD-ROM also explains how new federal estate tax law can affect estate planning. It is available via the group’s Web site at