Dave needs advice as to how this new family layer will affect the tax situation of the family-owned and -operated businesses. He also wants to know if there are any tax issues related to relocating some of his business efforts to another country, operating in multiple countries, or operating a business independently in another country. The tax partner-in-charge believes that Dave plans to turn over some of the business operations to his grandchild, who has expressed a desire to live in another country.