This session will serve as guidance for anyone contemplating the sale of their business now or in the future. Attendees will be presented with a realistic analysis of what to expect with regard to the sale proceeds that will be kept after working capital, State and Federal taxes and more.There will be analysis about how the corporate structure (C, S or LLC) can influence proceeds. Some of the discussion will deal with steps that can be taken now in anticipation of selling the company in the near or long-term future. There will also be some discussion about how to overcome some of the negative aspects of certain corporate structures at the time of the sale. Finally, there will be comment about ways to minimize the tax impact after the sale. The final 10 minutes will be devoted to a brief description of the current M&A activity within the building services industry.