| HBS Case Collection
(Revised from original 2003 version)
Ottawa Devices, Inc. (A)
A master plan accommodating two retiring brothers, the brother who will remain as president, third-generation family members, employees, philanthropic interests, and company imperatives must be developed by second-generation brothers who are controlling shareholders and senior management team members. This case reviews several estate planning concepts the family implemented and asks the student to formulate an optimal plan for transferring control of the company while reconciling conflicting interests.
Keywords: Family Business;
Conflict of Interests;
Reiling, Henry B., and Harry Clegg Midgley IV. "Ottawa Devices, Inc. (A)." Harvard Business School Case 204-101, July 2007. (Revised from original November 2003 version.)