Key Takeaways
- Exit planning spans three dimensions: foundation (why and what), application (how), and advanced execution (complex and multi-variable scenarios).
- Critical thresholds include: 45/180-day 1031 deadlines, 25% §1250 recapture rate, $13.61M estate exemption, 30% ESOP threshold for §1042.
- The five pillars of exit readiness: start early, know your numbers, build transferable value, optimize structure, execute with discipline.
- The quality and timeliness of preparation — not market conditions — is the primary determinant of exit success.
- Owner dependency reduction is consistently the single largest value driver across all exit types.
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Test Your Knowledge
1.What is the most common reason businesses listed for sale fail to sell?
2.Which value driver consistently has the largest impact on business sale price across all exit types?
3.What are the five pillars of the exit readiness action framework?
4.What percentage of small business transactions involve seller financing?