The financial markets are expected to continue their robust momentum skyward in 2014. That means it’s a great time for restaurant companies to consider a sale or initial public offering, taking on a private-equity partner, or borrowing to fund new growth or remodels. But there are clouds on the horizon. Federal Reserve officials have said they will begin in January to gradually taper the $85 billion monthly bond buying that has helped to stimulate the economy and kept interest rates ...

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