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Most people go into business not only to earn an income but also to build the value of their equity and to sell, but many business owners do not develop a strategic plan for exiting their businesses - without one, the value in your business will retire when you do. Succession Plus spells out a practical 21-step succession planning process suitable for any business owner, no matter what their circumstances.Investing the time to develop a succession plan is one of the most important financial decisions a business owner may ever make.