It may be nearly as inevitable as death and taxes: all too often, busy entrepreneurs fail to take adequate measures to safeguard the future of their families and companies after their death. With estate taxes currently as high as 55%, that's a prescription for disaster. Below, some disheartening findings from a recent estate-planning survey of the owners of 429 fast-growing companies, conducted by national accounting firm Coopers & Lybrand.

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Do you have an up-to-date, appropriate estate plan?
Have an out-of-date plan 40%

Have an appropriate estate plan 41%

Have a plan that's probably adequate 15%

Have an inadequate plan 4%

Source: "Trendsetter Barometer," Coopers & Lybrand, New York City, January 1996.

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