Well your question depends on many factors, the biggest of which is will your child WANT to run your business if you leave it to him/her? Often times the answer is "No" and they are more interested in selling off the assets for cold hard cash.
It would also depend on when you retire (or die). No sense in leaving a porn biz to a 9 year old, for example.
My hope is that I sell out and leave the Adult biz behind and not have to worry about giving it to my (non-existent) progeny.
