One of the chief concerns of family business owners is how to pass the business to the next generation and/or key employees. Although various provisions of the federal estate tax laws are intended to ease the tax burden on the transition of small businesses upon an owner's death, these provisions are very limited in their scope and benefit. However, the recently enacted Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 provides business owners with some meaningful tax-free opportunities to move their businesses to the next generation.As widely publicized, the act extends the Bush-era individual income, capital-gains and …