In the first part of this presentation, a Koley Jessen M&A attorney will identify capital sources for your business owner clients who want to pursue a liquidity event, provide an assessment of the current M&A market and describe an overview of common deal structures. Then, for your business owner clients who are interested in selling some or all of their businesses, a Koley Jessen estate and business succession planning attorney will describe a powerful pre-sale wealth transfer planning technique designed to minimize death taxes.