There is a silent killer of many businesses in the United States and our area is certainly not immune. Statistics show us 80 – 90 percent of the U.S. businesses are family owned. However, less than one third will survive into the second generation and roughly 10 percent will make it to the third. Business succession planning is a process whereby owners research and decide upon a plan to move forward in case of the event of death, illness, or simply transition. It generally uses estate planning