Sometimes, the owners of a small family business wish to transition to retirement by selling their business to one or more of their children.  When they do, the owners’ trusts and estates lawyer can help them with the transaction by stressing greater tax efficiency, lower financial risk, and increased odds of success for their children.  This presentation will outline a step-by-step process for planning and implementing the transaction, including tax considerations, funding mechanisms, transaction documents, owners’ agreements, and updated estate plans.