TAILIEUCHUNG - Business management guide to exiting Your business

What is the “individual mandate”? The minimum coverage provision is sometimes referred to as the “individual mandate.” Increasing the number of Americans with coverage will help cut down on the “hidden tax” people with insurance pay to support the cost of caring for those who don’t have insurance. People with very low income or with premiums that are unaffordable will be exempt from paying a modest penalty for failing to have health benefits coverage; so will other groups, such as people who have only short gaps in health benefits coverage. The Congressional Budget Office estimated that only 1 percent. | BUSINESS MANAGEMENT Guide to Exiting Your Business INTRODUCTION Sooner or later most business owners come to a time when they will start to think about moving on and exiting from their business. Regardless of your reasons and the strategy you chose you will undoubtedly improve your outcome if you seek professional advice along the way. There are many reasons behind the decision to leave a business. Some of the more common reasons given by business owners are It s time to retire. Someone has made an offer for the business that is hard to refuse. They want to make a change in direction or involvement. The business has been very successful and the owner wants to cash in on its goodwill and success. It s time to pass the business on to family members. They have new plans and want to sell the business and use the cash for other purposes. There have been changes in family circumstances such as illness. There are changes in the business owner s circumstances such as illness or old age. The owner is moving out of the area. There have been changes in the marriage situation such as divorce. The owner is faced with increased competition and decide that operating the business is becoming harder and harder. After the loss of a key staff member the owner decides It s becoming more and more difficult finding good staff and managers. The owner is simply tired and it is time to have a short break before he gets too old to enjoy life. The business is failing and it is time to get out. The business has failed and bankruptcy and liquidation is the only alternative. Ways of exiting The several ways in which the owner of the business can exit from his or her business includes the following Selling the business - Sell the business as a going concern. Passing the business on - Pass on the business to family members or other stakeholders. Merging - Merge the business with others. Closing down - Close up the business sell off assets and stop trading. Liquidating - Liquidate the business and

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