Governance · Succession and exit · Component

Ownership transition plan

How ownership passes to its next holders — family, managers, employees or a buyer — with the timing, valuation and financing that shape it.

The deliverable

What it is

In family firms the transfer of ownership to the next generation is a much-studied point of difficulty. Gersick and colleagues describe it as a change in the whole system — from a controlling owner to a sibling partnership, and later to a cousin consortium — with each stage needing different governance.

The same questions arise outside families. A founder selling to the management team, or placing the business in an employee ownership trust, has to settle who will own it, when, at what value and how it will be paid for, and those answers take years to prepare.

One level in

What it is made of

Each element is a constituent part of the component. Follow one to see the attributes it carries.

  1. Next owners

    Who is expected to hold the ownership next, in what proportions, and whether they have said they want it.

    3 attributes: Next owner · Intended share · Confirmed

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  2. Transfer timetable

    When shares or control are to pass, in which steps, and what has to be in place before each step is taken.

    2 attributes: Step date · Precondition

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  3. Valuation and financing

    How the shares will be valued, how the next owners will pay for them, and the tax treatment of the transfer.

    3 attributes: Valuation · Valuation basis · Financing

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  4. Family agreements

    In family firms, how members outside the business are treated, and how the family takes decisions as owners.

    3 attributes: Principle · Given effect in · Agreed

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Ask the intended next owners whether they want it. Transitions are regularly designed around someone who would rather sell.