Do you want to retire? Do you want your boss to retire? Do you have a plan to maximize your investment as a new investor or retiree? While most businesses can only achieve a premium price by selling to an internal group (as opposed to the competition), it can be a tricky exercise to negotiate an in-house sale of a business to existing management. The ultimate value placed on the business, the length of time involved in the succession plan, and various interpretations of cost and revenue structures can all lead to frustration and failed succession planning attempts.