Small Business Succession Planning: Preparing for the Next Chapter

As more and more baby boomer business owners get ready to retire, a big question looms: What’s next for their businesses? The U.S. Census Bureau tells us that over 12 million small businesses are run by people aged 55 or older, meaning a massive wave of transitions is coming. Surprisingly, though, fewer than 30% of these owners have a formal succession plan in place. So, let's dig into why small business succession planning is essential to protect the future of your business — and how you can build a plan that works.

What is succession planning?

At its core, a succession plan is a roadmap. It lays out how ownership and leadership will pass on when an owner steps down. With this plan in place, you create continuity, protect your business's value, and ensure your legacy lasts. Without a plan, businesses often face rough transitions, and some even fail entirely. 

Why start succession planning now?

Early succession planning offers some key advantages:

  • Tax Optimization: With the right structure, you can minimize taxes for you and your successors

  • Higher Valuation: A solid succession plan can actually increase your business’s market value.

  • Smooth Transitions: Employees, customers, and vendors experience fewer disruptions.

  • Stronger Relationships: Keeping things fair and transparent can help maintain stable partnerships.

  • Financial Security: The right exit plan can provide you with the retirement funds you need.

Common ways to plan for succession

There’s no one-size-fits-all approach to succession planning. Here’s a look at some common paths owners take:

Family succession

Passing a business on to family is still a common choice for many owners. But it comes with unique challenges — like balancing family dynamics and making sure your chosen successor has the leadership chops to take over. Success in this path often depends on grooming future leaders early and keeping other family members in the loop.

Internal sale

Selling to key employees can be a great way to reward loyalty and keep your company’s culture intact. This often involves Employee Stock Ownership Plans (ESOPs) or other gradual transitions that can spread out the financial burden. It does, however, require careful planning to arrange the right financing.

External sale

For some owners, an outside sale—whether to a competitor, an investor, or an entrepreneur—is the best way to go. External sales can yield higher sale prices but involve thorough preparation to attract the right buyers and negotiate favorable terms.

Leadership development

Instead of focusing on an outright sale, some owners prepare by identifying and training future leaders to manage day-to-day operations. This approach works well when combined with other strategies, ensuring continuity in both ownership and management.

Emergency succession

Life can throw curveballs, so every business should have a contingency plan for unexpected events like illness or death. A basic emergency plan will outline immediate leadership responsibilities and the steps for a longer-term transition.

Hybrid approaches

Some businesses blend these approaches, such as selling part of the business to employees while training a family member to take on a leadership role. Hybrid plans can be tailored to fit unique needs, preserving both company culture and family involvement.

Mistakes to avoid in succession planning 

It’s easy to put succession planning on the back burner, but these common pitfalls can cause big headaches down the line:

Starting too late

Many owners don’t start planning until they’re nearing retirement, but successful transitions often need three to five years of prep time.

Overvaluing the business

Emotional attachments can cloud judgment, leading some owners to set unrealistic sale prices. Professional valuations can help ground these expectations.

Lack of successor preparation

Transition plans falter when successors aren’t fully prepared for the job. Investing time in training your successor can prevent future issues.

Poor communication

Clear communication with family, employees, and stakeholders is crucial. Leaving people in the dark often breeds uncertainty and resistance to change.

Insufficient documentation

If processes, client relationships, and intellectual property aren’t well documented, it’s much harder to maintain value during a transition.

Tax missteps

Without careful tax planning, you could face unexpected taxes that drain your retirement funds. Talk to a tax advisor to make sure you’re protected.

When to bring in the pros

Succession planning can get complicated. Here’s when it’s a good idea to seek help from professionals:

  • The business is your main retirement asset.

  • Family dynamics make succession choices tough.

  • Your business is worth over $1 million.

  • You’re unsure about tax implications.

  • You’re aiming for a quick timeline (less than five years).

Remember, succession planning isn’t just about retirement—it’s about securing the future of the business you worked so hard to build. The earlier you start, the more options you have to meet your goals and preserve your legacy.

At Archer Lewis, we specialize in guiding small business owners through these pivotal transitions. Our team can help you maximize value, minimize tax impacts, and create a plan that preserves both your wealth and your relationships. Together, we’ll make sure your business is ready for its next chapter.

Learn how we can help you with succession planning.

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