The decision to sell a business is often a difficult one because of the profound personal and financial impact.

There are many influences which bring business owners to this point, including:

• Exposure to business risks, often aggravated by personal guarantees on loans.
• Heath concerns.
• Desire for retirement.
• Divorce or dissolution of partnership.
• Desire to pursue other business interests.
• Lack of sufficient working capital.
• A need within the company for new skills, new resources, or a new philosophy to cope with ever changing economic forces, government regulations, and competition.

These, as well as a variety of other considerations, are all valid reasons for contimplating a sale.  They do not imply failure or willingness by the owner to accept less than a fair price for the business.