Saturday, October 20, 2018

Estate Tax


I have always opposed the US Estate Tax and viewed it as the punishment for the families who made the US succeed in the Industrial Revolution. This included JP Morgan, Edison, Tesla, Vanderbilt, Astor, Carnegie, Ford and Rockefeller. These were the good guys who established our economy. They invented electricity, built the railroads and all the manufacturing industries that provided our luxuries and standard of living. They were forced to give their fortunes to “trusts” that have turned into socialist propaganda factories. Thank a Congressman.

Our railroads would have gone broke if JP Morgan had not consolidated them so they could pay off their big construction loans. The SEC would not allow that these days.

I was glad to see the estate tax exclusion raised from $5.49 million to $11.18 million for 2018.  The tax is 40% for every dollar over the exclusion, plus loads of lawyer fees. This will allow small farms and small businesses to pass to family members unmolested. Even at $11.18 million, businesses are likely to keep their taxable value under $11 million.

The estate tax has been the destroyer of millions of family farms and family businesses for over 100 years. But this new exclusion still misses the mark to protect family farms and private companies worth more than $11 million.

The advantages of a family owned business is that they are able to plan for the long term and make decisions based on building, maintaining and improving the business. I’ve worked for these companies and one of them was Schwan Foods.

Marvin Schwan died of a heart attack in 1993 at age 64. He was the founder and owner of Schwan Foods.  Marvin established Schwan Foods as a farm route delivery service to sell ice cream made at the family restaurant. When Marvin died, Schwan Foods was valued at $869,456,800.

His older brother Al took over as President. Al was a World War II fighter pilot, got a degree in engineering and was Chief Engineer at John Deer when Marvin recruited him back to the family business.

The Estate Tax exemption was $500,000 and the tax was 55% The Estate Tax bill for Schwan Foods was $415,450,079 plus 181,921,766

Marvin Schwan started the company in 1952.  His parents owned a restaurant in Marshall MN and made their own ice cream.  Marvin graduated from Community College, bought a truck for $100, loaded dry ice and ice cream in the truck and drove down the road to sell it to the family’s restaurant customers.  They bought all the ice cream, because it was the best.  Marvin then hired his first “driver-salesman” and took him on the route to introduce him to the customers. When the word got around that you could get Schwan’s Ice Cream delivered to your farm, the routes exploded.  Marvin quickly added frozen steak, fish and lobster to the product line and started buying bigger refrigerated delivery trucks. By 1970 customers were calling for a “premier” frozen pizza, so Marvin bought Tony’s Pizza in Salina Kansas, because it was the best. Production was set up in Salina and pizza was blast-frozen to ensure freshness.

When I joined Schwan’s as Personnel Manager in 1975, the company had revenues of $150 million a year and had 3400 employees.  We automated pizza production and when I left Schwan’s, our revenues were $650 million a year and we still had 3400 employees.  I reported to Marvin’s brother Al, but talked with Marvin often. These were the best guys on the planet and when I left I knew their future was established. I had been offered a promotion to move from Salina KS to Marshall MN, but my wife turned it down.

Schwan’s Company is currently a $3 billion company with 11,000 employees.

The Estate Tax puts term limits on US industries, when term limits should be applied instead to politicians. Companies need to be able to retain earnings and reinvest these earnings back into the business. We would not have succeeded in the Industrial Revolution if the founders of our economy had to deal with today’s federal taxes and regulations. Companies need to own their land and buildings and not ever pay rent or interest. They need to buy everything at low price and best value. The need to consolidate as needed and break up when appropriate. As consumers, they need a free market economy based on supply and demand to control prices.

We need to separate commerce from government control and we need to separate government from corporate control. The exception would be government’s ability to impose tariffs against unfair trade practices of foreign companies. We need to do this to protect our jobs and our industries. I would eliminate all subsidies and let the free market govern commerce.

Norb Leahy, Dunwoody GA Tea Party Leader

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