Bob's back and he is worried !! He has $1m in cash at the bank in his development company and wants to protect his hard earned cash. What can Bob do ? Bob's construction business has done really well over the past few years. He has made some great profits and is now sitting on a healthy $1m cash at bank balance. Bob is talking with his friend Tony Toberini who he didn't realise has also been doing developments on the side. Tony tells him "Bob has your accountant advised about protecting that cash mate ? What if your development business is sued ? That $1m bucks is up grabs mate" Bob goes home worried. What if he lost it all. Would Wendy stick by him ? The next day he meets with some advisers who tell Bob that it would be worth trying to protect the cash. "Now Bob if you pay out a dividend at present you are going to have a massive tax liability as you own all the shares" This is a disaster thinks Bob. Fortunately Larry the Lawyer helps Bob implement a strategy where he pays no capital gains tax on the rollover and after paying out a dividend (yes Bob a few more tricks there but Larry will assist you) Bob is able to get the cash out and protect his hard earned asset.