At some point in time, you will begin thinking about a possible exit strategy for your business. Do I want to transfer or sell the business to a family member, to employees, or to an outside company or individual or just let it go by the wayside? You’ve worked hard to build this business, it’s been your life-work in many cases, how will you pass it on? The first step is to discover if your business has value – that seems to be the elusive question for most owners.