-Caveat Lector-

an excerpt from:
The Founding Fortunes
Michael Patrick Allen�1987
All rights reserved.
E. P Dutton
ISBN 0-525-48484-1
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An excellant and interesting book.
Om
K
--[1]--
The
Corporate
Rich

The United States is a very wealthy nation, but much of its wealth is owned by
a small minority of its citizens. According to the best estimates, less than I
percent of the population owns roughly a quarter of all the personal wealth in
the country, including half of the stocks and bonds owned by individuals.
Furthermore, a large proportion of this wealth is owned by the members of a
few hundred families. By and large, the members of these families are
multimillionaires. Some of the richest, such as David Rockefeller and Henry
Ford II, are worth hundreds of millions of dollars. A select few, like Gordon
Getty or Paul Mellon, are even billionaires. Most of the rest, however, are
worth somewhat less. In particular, many of the younger members of these
families are currently worth only a few million dollars apiece. Although most
of these individuals are not fabulously rich, their families are extremely
wealthy. As a group, they comprise what Ferdinand Lundberg once labeled "the
rich and the super-rich." Although many American families are relatively
affluent, few are truly rich. Even among the affluent, the major asset of most
families is usually the equity they have in their homes. The truly rich have
equity in their homes, of course, but they also have substantial investments
in stocks, bonds, and commercial real estate as well. These investments alone
are usually sufficient to provide them with generous incomes. Indeed, the
fundamental distinction between the truly rich and the merely affluent is that
the rich receive enough income from their investments to be able to live out
their lives in comparative luxury without the necessity of ever seeking
gainful employment.

Much of the wealth owned by the richest families in America is corporate
wealth. In fact, almost all of the really big fortunes in America were
derived, at least initially, from the ownership of corporate stock of one kind
or another. Indeed, most wealthy families owe the bulk of their fortunes to
their original stockholdings in a single corporation. Large corporations often
begin as small firms, owned and managed by the members of their founding
families. As these firms grow into large corporations, the corporate stock
owned by these founding families sometimes appreciates greatly in value. The
corporate rich, then, consist of the members of wealthy capitalist families
who amassed large fortunes from their original stockholdings in a family
corporation. Of course, not all new companies become large corporations. To
the contrary, a majority of new businesses fail within a few years. But a few,
through either good management or good fortune, succeed beyond all
expectations. The founders of these firms and those who invested in them at
the outset often become very wealthy. For example, William R. Hewlett and
David Packard founded their own electronic instruments firm in 1939 with an
initial cash investment of $538. Forty years later, their stock in
HewlettPackard was worth over $3 billion. Although billionaires are few and
far between, many successful entrepreneurs have become multimillionaires. On
the basis of his own analysis of the very rich, C. Wright Mills, an ardent
critic of corporate capitalism, was forced to conclude that the American
economic system was successful "as a machine for producing millionaires."

Despite the fact that they own a major share of all the personal wealth in the
country, surprisingly little is known about the corporate rich in America.
With only a few notable exceptions, they lead intensely private lives, which
render them practically invisible. This lack of visibility is no mere
accident. To the contrary, it is the result of a conscious strategy. In order
to preserve their privacy, many wealthy individuals have chosen to lead lives
of deliberate obscurity. They attempt to conceal their family ties and the
extent of their wealth from everyone except other family members, close
friends, and a few trusted business associates. With only a few exceptions,
most of the members of the richest families in America are entirely unknown to
the public at large. For example, as the result of the publicity generated by
recent legal battles, Gordon Getty has become widely known as a billionaire.
However, his equally rich brother, J. Paul Getty, Jr., remains virtually
unknown. The reasons for this conscious pursuit of privacy through obscurity
are obvious enough. Anyone with a few million dollars to spare is fair game
for those in search of money. To begin with, the corporate rich are natural
targets for professional fund-raisers from both charitable causes and
political campaigns. They also attract unsolicited business propositions from
wandering legions of hapless inventors and speculators. Last but certainly not
least, they seek privacy for reasons of personal security. The scions of
several wealthy families have fallen victim to kidnapping and extortion
attempts. For the corporate rich, obscurity is often the cheapest and most
effective form of security.

Although the corporate rich may be largely invisible to the rest of society,
they are certainly not inconsequential. They may have relinquished their claim
to celebrity status in order to safeguard their privacy, but they have not
relinquished their wealth or the power inherent in that wealth. In a society
in which money is easily translated into power, the very rich are also very
powerful. Although they would probably deny that their wealth and their family
ties give them any special privileges, the corporate rich do exert a pervasive
influence in social and political affairs at both the local and the national
level. Sometimes this power is exercised directly in an overt and public
fashion. For example, the members of wealthy families are well represented
among the major contributors to political campaigns, especially those for
national office. Before the enactment of recent campaign-finance reforms, it
was not unusual for the corporate rich to give large sums of money to their
favorite political candidates. For example, Richard M. Scaife, a grandson of
Richard B. Mellon, one of the early investors in Gulf Oil and Aluminum Company
of America, gave $1 million to the reelection campaign of President Nixon in
1972. The corporate rich also exert a powerful influence on American society
in less direct and more subtle ways. Members of these wealthy capitalist
families are, of course, directly involved in the economic activities of the
country as a result of their positions as officers, directors, and principal
stockholders in many major corporations. They also exert considerable
influence on the formation of public policy through the activities of the
large philanthropic foundations endowed and controlled by family members.

THE WEALTH PROBLEM

In general, there are two very different types of individuals among the
corporate rich. There are those who have accumulated large fortunes and those
who have simply inherited them. As a rule, public attention is focused on
entrepreneurs who have amassed great wealth on their own. Depending on the
particular historical circumstances and the general political climate, these
wealthy entrepreneurs have either been venerated as brilliant "innovators" or
condemned as avaricious "speculators." Needless to say, the distinction
between the two is often somewhat arbitrary. As a rule, they are simply
individuals who were early investors in companies that, as a result of either
superior management or fortuitous circumstances, grew into large corporations.
Despite the fact that successful entrepreneurs receive most of the publicity,
they are a distinct minority among the corporate rich. In terms of sheer
numbers of people, most of the corporate rich in America are inheritors.
Although they may have made some money on their own, these inheritors owe the
bulk of their wealth to gifts and bequests they received from relatives. The
fabled entrepreneurs of this century, like John D. Rockefeller and Henry Ford,
are gone, but their families and much of their fortunes endure. The
Rockefeller and Ford fortunes, only slightly depleted by estate taxes and
charitable bequests, are now owned by scores of individuals, all of them
descendants of the founding entrepreneurs. None of these inheritors will ever
be as rich, in real terms, as the founders of these fortunes, but most of them
are nevertheless extremely wealthy. Indeed, the Rockefellers and the Fords
remain among the wealthiest families of the corporate rich.

The distinction between entrepreneurs and inheritors is at the heart of the
ambivalent attitudes that most Americans have about great wealth. This
distinction is also apparent in government policies concerning the
redistribution of wealth. It has never been a crime to be rich in America. In
point of fact, the tax system actually encourages the initial accumulation of
wealth. For example, there are no property taxes at the federal level on the
ownership of stocks and bonds as such. As a result, individuals who have most
of their fortunes invested in these types of securities pay no taxes at all on
the bulk of their wealth. They pay federal income taxes only on the dividend
and interest income that they receive from these securities. Until recently,
even the profits that the corporate rich accrued from the sale of their stocks
and bonds were not subject to the usual income taxes. Instead, these profits
were taxed at the preferential rate accorded capital gains. Although the
federal tax system does not hinder the accumulation of wealth, it does
discourage the transfer of great wealth from one generation of family members
to the next. The United States, like most advanced industrial societies, has
created an elaborate system of gift and estate taxes. These taxes were never
intended to raise much revenue, at least not at the federal level. Instead,
federal gift and estate taxes were imposed primarily to prevent wealthy
individuals from transferring their entire fortunes to their descendants.
Consequently, these taxes are formally progressive, such that large
intergenerational. transfers of wealth are subject to higher gift and estate
tax rates than small transfers.

Laws are a reflection, albeit an imperfect one, of the dominant normative
principles of a society. The very fact that the United States has progressive
gift and estate taxes to limit the intergenerational transfer of wealth
provides concrete proof of the popular sentiment in the country concerning the
inheritance of large fortunes. Although most Americans accept the accumulation
of great wealth by successful entrepreneurs as an inevitable consequence of
the free-enterprise system, they do not accept the inheritance of this wealth
by the progeny of these entrepreneurs with the same equanimity. To begin with,
inherited wealth on a large scale is seen as an affront to the principle of
equal opportunity, as it provides a select few with almost insurmountable
material advantages. Moreover, the fact that wealth can be translated into
economic and political power is viewed by many as a threat to the democratic
principle of "one man, one vote." Indeed, it was largely the fear of a
"hereditary plutocracy" that led to the passage of the first nominal estate
taxes in 1916. However, really progressive gift and estate taxes did not gain
widespread public support until after the onset of the Great Depression. In
his message to Congress calling for the passage of more progressive gift and
estate taxes in 1935, President Roosevelt declared unequivocally that
"inherited economic power is as inconsistent with the ideals of this
generation as inherited political power was inconsistent with the ideals of
the generation that established our government." Although the taxes designed
to prevent the inheritance of great wealth have been revised many times since
that time, they have never been repealed.

The existence of formally progressive gift and estate taxes has given rise to
the popular belief that the corporate rich are a dying breed in America.
According to the conventional wisdom, wealthy capitalist families have been
driven to the brink of extinction by a system of progressive taxation that
prevents the inheritance of wealth on a large scale. In point of fact, the
corporate rich are alive and well in America. Despite widespread popular
support, gift and estate taxes have failed to reduce substantially, let alone
eliminate entirely, the inheritance of great wealth in America. A careful
enumeration of the wealthiest individuals in the country demonstrates that a
clear majority of them are inheritors. The failure of the tax system to
prevent the inheritance of these fortunes is attributable primarily to the
development of a series of often elaborate strategies for avoiding these
taxes. Unlike tax evasion, which involves an element of criminal fraud, tax
avoidance is simply the reduction of taxes by strictly legal means. Members of
the corporate rich have retained some of the best lawyers in the nation to
devise means for avoiding gift and-estate taxes. As a matter of fact, the
various strategies devised to circumvent these taxes have been so successful
that one tax expert has termed the estate tax a "voluntary tax." The clear
implication is that most wealthy individuals can, with only a modicum of sound
legal advice, succeed in passing on most of their wealth to their progeny.
Consequently, the corporate rich in America have the best of both worlds.
While popular sentiment against the inheritance of large fortunes is assuaged
by the existence of formally progressive transfer taxes, the actual
inheritance of great wealth continues almost unabated.

It is hardly surprising to discover that there are so many public
misconceptions about the efficacy of the present system of gift and estate
taxes. The scholar and the layman alike are often misled by news accounts that
fail to disclose the true extent of inheritance within wealthy families.
Whenever a rich entrepreneur dies, press accounts of his wealth are typically
limited to a description of the estate filed for probate. Little attention is
paid to the fact that much of the family fortune may have escaped probate
altogether as the result of lifetime gifts. The major cause of such
journalistic omissions is the financial secrecy maintained by almost all
corporate rich families. There is the example of Haroldson L. Hunt, a
relatively unknown Texas oilman before he was proclaimed as the richest
American by both Fortune and Life magazines in 1948. Yet when Hunt died in
1974, his estate was initially appraised at only $55 million. Clearly, Hunt
had succeeded in transferring most of his assets to his children before he
died. However, because the centerpiece of the Hunt family fortune, Placid Oil
Company, was a private company that did not issue reports to the public, it
was impossible to estimate with any accuracy the total wealth of the Hunt
family. The full extent of the Hunt family fortune was not revealed until six
years later, when the family mortgaged most of its assets, including Placid
Oil, in order to repay debts incurred by three family members in the silver
futures market. Altogether, the family was able to pledge assets worth $3.2
billion as collateral for this loan.

The fact that H. L. Hunt was able to transfer the bulk of his wealth to his
children during his lifetime demonstrates some of the limitations of the
present system of gift and estate taxes. Furthermore, the Hunts are hardly
unique in this regard. Most of the wealthiest capitalist families in America
have succeeded in perpetuating their fortunes over successive generations. In
the case of the Hunt family, this feat of tax avoidance was accomplished
largely through the use of a device known as a generation-skipping trust. In
1935, just before more progressive gift and estate taxes were due to take
effect, H. L. Hunt created a series of trusts for his children. Over the
years, he transferred most of his assets, including all of the stock in Placid
Oil and a number of lucrative oil leases, to these trusts. Under the terms of
the trusts, his six children were to receive all of the income produced by
these assets during their lifetimes while the assets themselves were preserved
for his grandchildren. Moreover, because his children do not legally own the
assets held by these trusts, the Hunt grandchildren will eventually receive
these assets without any estate taxes. In this way, Hunt safeguarded the bulk
of his fortune from estate taxes for two generations. Moreover, generation-
skipping trusts are but one of a number of tax-avoidance strategies employed
by corporate rich families. Other strategies for circumventing or reducing
gift and estate taxes include the use of lifetime gifts, family holding
companies, and low-interest loans. Most of the other wealthy capitalist
families in America, like the Rockefellers, du Ponts, Mellons, and Gettys,
have used these and other tax-avoidance techniques to preserve their fortunes
for several generations.

FAMILY AND FORTUNE

For most Americans, the notion of "family" corresponds to the sociological
concept of the nuclear family consisting solely of parents and their children.
Indeed, many Americans have only limited information about or contact with the
members of their extended family, comprising such collateral relatives as
aunts, uncles, and cousins. Sociologists have attributed this decline in the
strength of such kinship ties to the fact that the extended family no longer
performs very many important functions for individual family members. Although
it has all but disappeared in much of modern American society, the extended
family is a vital entity among the corporate rich. By and large, the members
of these families are aware of their kinship ties to a large number of
collateral relatives. Indeed, they may have occasional contact with many of
them at family reunions, weddings, and funerals. There are many reasons for
the survival of the extended family or kinship group among the corporate rich.
The most important, of course, concerns wealth. In his classic study,
America's Sixty Families, Ferdinand Lundberg declared unequivocally that "the
family today, in no slighter degree than two or three centuries ago or in
imperial Rome, is supreme in the governance of wealth-amassing it, standing
watch over it, and keeping it intact from generation to generation." A
somewhat less impassioned observer of the American upper class, E. Digby
Baltzell, put it much more succinctly when he described wealth as the
"fertilizer of family trees."

The extended family persists among the corporate rich precisely because it
still performs a number of vital functions for the members of these families.
To begin with, kinship ties serve to delimit clearly which family members have
a legitimate claim to part of the family fortune. Indeed, the primacy of the
family in all matters pertaining to wealth is nowhere more evident than in the
matter of inheritance. Of course, individuals who possess great wealth usually
execute elaborate wills stipulating the exact distribution of their estates.
For example, William Randolph Hearst, the newspaper magnate, left a will that
was 125 pages in length. However, even when individuals with great wealth die
without a valid will, their property and their progeny are protected by the
rules governing intestate succession. Each state has laws that provide
detailed directions for the distribution of estates among family members in
the absence of a will. In general, these laws decree that an estate must be
distributed to the spouse and children of the deceased. If there is none, then
it typically reverts to his or her parents or siblings. Finally, if there are
no surviving parents or siblings, then the estate is distributed among
collateral relatives. The bizarre circumstances surrounding the estate of the
reclusive billionaire, Howard R. Hughes, Jr., provide a case in point. Because
he apparently died without a valid will and without a wife, children,
surviving parents, or siblings, his estate was eventually distributed among
twenty-one cousins. It did not matter that Hughes never knew most of the heirs
to his estate. All that mattered to the courts were their claims to kinship.

The inheritance of wealth provides an important economic basis for the
maintenance of kinship ties among the corporate rich. Because most large
fortunes are composed, at least initially, of stock in a single corporation,
the members of a wealthy capitalist family often share a common financial
fate. Although family members may eventually sell some of this stock and
reinvest the proceeds in other securities, diversification may be delayed for
many years in order to avoid unnecessary capital-gains taxes. Consequently,
the members of these families are typically linked to one another for a long
period of time because of their shared economic interests. Moreover, the
members of corporate rich families are usually bound together by a number of
legal arrangements designed to avoid gift and estate taxes. As George E.
Marcus, an anthropologist concerned with inheritance, has observed, "the
transference of wealth to descendants combined with the effort to conserve
capital has required the internally motivated reproduction of the family in
formal terms, through the use of such legal instruments as trusts,
foundations, and holding companies." In other words, informal family ties are
reinforced by formal legal arrangements. In many cases, family cohesion is
also facilitated by the existence of a family office that handles the
financial affairs of family members. For example, the twenty-three
grandchildren of John D. Rockefeller, Jr., are inextricably linked to one
another by a series of trusts, which hold most of the family fortune; by their
common ownership of Rockefeller Group Inc., a family holding company for their
real estate and broadcasting properties; and by a family office, Rockefeller
Family Associates, which handles their personal finances.

To some extent, the existence of elaborate legal arrangements involving trusts
and holding companies has rendered the notion of individual wealth virtually
obsolete. For all practical purposes, most family fortunes are owned by
families and not by individuals.

For example, J. Paul Getty was heralded by the press as a certifiable
billionaire. After all, he held a majority of the stock in Getty Oil Company.
He also received almost all of the dividend income from this stock, as much as
$29 million a year. Despite the fact that this stock was worth at least $2
billion at the time of his death in 1976, J. Paul Getty was never really a
billionaire. The reason, of course, is that most of the Getty Oil stock he
controlled was not really his. Instead, he held roughly $1.3 billion of this
stock as the sole trustee of a trust established by his mother. He voted all
of the stock held by the trust and received virtually all of the dividends
from it, but, in the eyes of the law at least, he did not own it. Indeed, J.
Paul Getty and even his sons were only lifetime income beneficiaries of this
trust: they were entitled to all of the income produced by the trust assets
during their lifetimes, but they could not touch the principal. If the stock
belonged to anyone, it ultimately belonged to the sixteen grandchildren of J.
Paul Getty. According to the terms of the trust, however, they will not
receive this stock until the trust is dissolved upon the death of the last
income beneficiary. In view of the fact that J. Paul Getty, his sons, and his
grandchildren all enjoyed benefits of one kind or another from this trust, its
assets were, in some sense, the collective property of the entire family.

Wealthy capitalist families usually possess more than mere fortunes; they also
possess "symbolic family estates." In the words of one expert on kinship
patterns in America, Bernard Farber, "symbolic estates derive from the fact
that individuals inherit and accumulate not only property but relatives." For
example, the great-grandchildren of John D. Rockefeller inherit not only part
of the Rockefeller fortune but also a complex network of relationships with
aunts, uncles, and cousins who are also Rockefellers. These social bonds
between family members are reaffirmed during periodic family reunions as well
as on such occasions as weddings and funerals. Family members usually strive
to maintain their symbolic family estates primarily because they derive much
of their social status as individuals from the social status accorded their
family as a whole. For example, family ties are especially important whenever
members of these wealthy capitalist families seek acceptance into the inner
circles of the upper class. As E. Digby Baltzell observed in his book
Philadelphia Gentlemen, "the upper class concept refers to a group of
families, whose members are descendants of successful individuals." Moreover,
the process of gaining unqualified membership in the upper class, through the
accumulation and maintenance of an appropriate symbolic family estate, may
require several decades. The grandchildren and great-grandchildren of John D.
Rockefeller have gained acceptance into the most exclusive institutions of the
American upper class, but it took the family almost two generations to
overcome the stigma originally associated with the creation of its fortune.

 The importance of symbolic family estates is nowhere more evident than in the
choice of names. It is common practice among the corporate rich to commemorate
the founder of the family fortune by perpetuating his name in subsequent
generations. Consequently, it is not unusual to find a namesake of the founder
among his grandchildren or great-grandchildren. One result of this form of
ancestor worship is the sometimes confusing use of generational numbers. The
scions of some of the more prominent capitalist families include Harvey S.
Firestone III, Robert W. Johnson IV, J. Paul Getty III, Richard J. Reynolds
III, Eli Lilly III, Henry J. Kaiser III, and Clinton W. Murchison III, to name
but a few. The record in this field may be held by Marshall Field VI, the
great-great-great-grandson of the founder of the department store chain of the
same name. Scions of wealthy families with dynastic names can, of course,
ignore them when it suits their purposes. Two such scions who entered
electoral politics, Senator John D. Rockefeller IV of West Virginia and
Senator Henry J. Heinz III of Pennsylvania, prefer to be called "Jay" and
"Jack," respectively, at least by their constituents. The maintenance of
symbolic family estates through the use of family names sometimes occurs,
albeit in somewhat modified form, even among the female descendants of a
wealthy entrepreneur. In these cases, the children receive the maiden name of
their mother as their middle name. Some of the more notable examples of this
practice include Richard Mellon Scaife, Lammot du Pont Copeland, Arthur Ochs
Sulzberger, Thomas Watson Buckner, and Edward Harriman Gerry.

FAMILY AND FIRM

The capitalist family, comprising a wealthy entrepreneur and his descendants,
is something of an anachronism in the modern corporate economy. Of course, the
entrepreneur himself is considered a heroic figure in the folklore of
capitalism. After all, accepted economic theory argues that it is the
entrepreneur, not the professional manager, who is the source of innovation in
the capitalist economic system. However, even the most innovative and capable
entrepreneurs eventually outlive their usefulness. In an economy dominated by
large, bureaucratic corporations, the aging entrepreneur can sometimes become
a serious threat to the prosperity and continued survival of the firm. The
classic example of this pattern is, of course, Henry Ford. He is celebrated in
American business history as the individual most responsible for perfecting
the assembly-line method of production and for providing the public with
reliable and affordable transportation. He was largely responsible for
creating the Ford Motor Company and guiding it through a turbulent period of
expansion to become one of the largest firms in the entire world. In his later
years, however, Henry Ford almost succeeded in destroying the company he had
built by refusing to change the design of his automobiles to meet the
innovations introduced by his competitors. His intransigence undoubtedly cost
the company much of its market share during a critical phase in the
development of the automobile industry. More recently, Steven P. Jobs, one of
the founders of Apple Computer Inc., left the company after the board of
directors concluded that his autocratic behavior as chairman had jeopardized
the profitability of the corporation.

If the individual entrepreneur seems out of place within the large
corporation, the position of his descendants is even more anomalous. The
capitalist family that retains major stockholdings as well as positions of
authority within an established corporation is often seen as an undesirable
but unavoidable remnant of an earlier economic age. According to the tenets of
conventional economic wisdom, all large corporations eventually succumb to a
"managerial revolution" in which the actual control of the firm is quietly
wrested from the founding family by professional managers. As a result of such
a revolution, the descendants of the founder who still have major
stockholdings in the firm are eventually relegated to the rather mundane task
of collecting their dividends while the more important chore of managing the
firm is left to others. The notion of a managerial revolution has a certain
appeal, particularly to professional managers seeking to free themselves from
the fetters of family control. However, the available evidence suggests that
the managerial revolution may be one of the most protracted revolutions in
history. There are still a number of large corporations that have descendants
of their founders as their principal stockholders. Several studies have shown
that roughly a quarter of the largest industrial corporations in America are
subject to some form of family control. In most of these cases, family members
also serve as officers or directors of the corporation. In light of this
evidence, one noted researcher, Maurice Zeitlin, has concluded that the
managerial revolution is nothing more than a plausible and convenient
"pseudofact."

In its simplest form, the notion of a managerial revolution implies that there
is a separation of ownership and control in the large corporation. In other
words, it is assumed that those individuals who own most of the stock in a
corporation are no longer the individuals who control it. This theory is
predicated on two patently questionable assumptions. To begin with, it assumes
that there is a gradual dilution of family stock ownership as the firm issues
new stock to the public in order to finance its expansion. It also assumes
that the stock in the corporation held by the founding family is dispersed
among a large number of family members, rendering the coordination of these
stockholdings difficult at best. Presumably, the dilution and dispersion of
family stockholdings serve to erode the power of the family and allow
professional managers to assume effective control of the firm. The logic of
this theory seems almost incontrovertible. Like most theories however, it does
not always work in practice. Many corporations are able to finance their
expansion largely from retained earnings or debt without the necessity of
issuing additional stock to the public. At the same time, the stock in the
corporation held by members of the founding family may be concentrated by an
interwoven network of trust funds, holding companies, and. family offices.
There are many firms in which the stockholdings of the founding family have
been neither diluted nor dispersed to any great extent. As a result, many of
these corporations are still controlled by members of their founding families.

The inclination of corporate rich families to control or even manage their
corporations for generations is not an act of mere perversity. In many cases,
a wealthy capitalist family may have the vast bulk of its fortune invested in
the stock of a single company. Consequently, family members may feel compelled
to exercise some control over the firm simply to protect their investment.
Although individual family members may gradually diversify their investment
portfolios, tax considerations often dictate against such a strategy, at least
in the short term. In all probability, the stock in the family corporation
held by family members has appreciated greatly in value since they received it
through gifts or inheritances. Whenever this stock is sold, the difference
between the original cost of the stock and its present market value becomes
subject to capital-gains taxes. For tax purposes, then, it is often advisable
to defer any diversification until the stock in the family corporation has
been revalued for tax purposes as the result of a transfer by gift or
inheritance. In addition, the attachment of family members to the stock of the
family corporation may be as much sentimental as financial. In many ways, the
success of a wealthy capitalist family and the success of its firm are
inextricably linked. Having risen from mere affluence to great wealth within a
generation or two as a result of the appreciation in the market value of their
stockholdings, family members may be understandably reluctant to sell all of
their stock in the family corporation. Last but not least, family members may
derive a great deal of power and prestige from the fact that their family
controls a major corporation.

It is not difficult to find many examples of firms in which the managerial
revolution is more of an abstract theory than a concrete fact. One example is
the Weyerhaeuser family and its long involvement with the Weyerhaeuser
Company. The original Weyerhaeuser Timber Company was formed in 1900 by
Frederick Weyerhaeuser, who served as its first president. In the years that
followed, all four of his sons served as officers or directors of the company.
Later, four grandsons also served as officers or directors. Largely as the
result of acquisitions, the proportion of Weyerhaeuser Company stock held by
members of the Weyerhaeuser family has declined from approximately 20 percent
in 1937 to around 12 percent today. Inasmuch as this amount of Weyerhaeuser
stock is worth in the neighborhood of $450 million, the family obviously has a
sizable stake in the future of the company. George H. Weyerhaeuser, a great-
grandson of the founder, is now president of the company, and a second cousin
serves as a director. The Weyerhaeusers are not typical of all capitalist
families, but they do serve to point out the obvious limitations of any theory
positing an imminent managerial revolution. It is not all that unusual to find
grandsons and even great-grandsons of wealthy entrepreneurs serving as
officers or directors of some of the largest corporations in America. To the
Weyerhaeusers, one may add such familiar family and company names as du Pont,
Firestone, Ford, Dow, Heinz, Hearst, Coors, and Timken. In each of these
cases, the founding family retains a substantial investment in the
corporation.

In short, a cursory review of the available evidence confirms that reports of
the demise of family capitalism, even among the largest corporations, are
somewhat premature. Most of the firms controlled by capitalist families may
well be on the road to a managerial revolution, but such a revolution may be
many years off. Family participation in the management and direction of a
large corporation may, under certain circumstances, extend over a period of
several decades. Even if family capitalism is on the decline among older
corporations in mature industries, it appears to be on the rise among newer
corporations. Some of the fastest growing and most profitable companies in
America, many of them in burgeoning industries, are subject to some degree of
control by their founding families. Drug companies such as Eli Lilly and
Company, The Upjohn Company, Baxter Travenol Laboratories Inc., A.H. Robins
Company Inc., and SmithKline Beckman Corporation have members of their
founding families as major stockholders. Members of these same families often
serve as officers and directors of these firms as well. The same can be said
for electronics and computer companies such as Texas Instruments Inc.,
Hewlett-Packard Company, Motorola Inc., Intel Corporation, and Wang
Laboratories Inc. In retailing, companies such as Dayton Hudson Corporation,
Nordstrom Inc., The Limited Inc., Petrie Stores Corporation, and Wal-Mart
Stores Inc. are controlled to some extent by members of their founding
families. Last but not least, several major media companies, such as Knight-
Ridder Inc., The Washington Post Company, The Times Mirror Company, Dow Jones
and Company Inc., and The New York Times Company, are still subject to family
control.
--[cont]--
Aloha, He'Ping,
Om, Shalom, Salaam.
Em Hotep, Peace Be,
Omnia Bona Bonis,
All My Relations.
Adieu, Adios, Aloha.
Amen.
Roads End
Kris

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