Probably from life insurance. When the day comes, your hand-groomed successor may want out of the business. Things might not be going as hoped and he or she steps aside. They can be kept in the family, but this sets up a real conflict of interest between them and the remaining owners of the business, if any. Small businesses generally pay salaries to active shareholder-employees rather than pay dividends.
Dividends create double taxation, so paying salaries is wise from a tax standpoint.
But inactive shareholders then get nothing. If you own the majority of the shares, of course, your heirs can vote to compel the payment of dividends. But this is less than ideal for the other shareholders. The best course of action, then, is to arrange for the shares to be sold. At this point your family would be better off with cash than ownership of your corporation.