These last three years have been difficult economic times and no industry has been hit harder than the construction industry. No contractor, large or small, is immune to the effects of the economy and as a result, a large number of contractors have been acquired from or merged with other companies. These acquisitions and mergers have been both strategic and out of necessity. There are also other forces that are coming along that construction company owners are facing and/or considering—the pending retirement of the owner, and the necessity to transition the business to management or sell the company. So, the question is: What is the best way to transfer business ownership while maximizing benefit and value?