This evening seems simply surreal. I'm in Las Vegas preparing to speak to a number of independent furniture store owners at World Market Center. Generational transfer is the topic of the presentation. While reviewing notes it was striking to re-read the results of the watershed Raymond Institute report on family business planning. Here are three percentages on the same subject that show a real lack of understanding; 19% of family business participants have not completed any estate planning other than writing a will; only 37% have written a strategic plan; and over 60% are very positive about their company's future. These small percentages combined with the pie-in-the-sky "very positive" outlook seem fitting for Sin City. The gamble these business leaders are taking is mind boggling. It's about as funny as Wayne Brady in "Making It Up." You've got to be %@#* me!