Jim welcomes Dick Gregerson, President of JANAS Consulting. For those that wish to sell their business and retire, there is planning that needs to be done. Dick explains some of the strategies involved, and how they may differ depending upon the size of the company. He also discusses tax considerations of the sale of a business and estate planning issues as well. Dick also assesses the current environment for merger or acquisition activity. Dick Gregerson has more than 30 years of experience that has included finance and accounting as a CFO, investment banking, and consulting.