Over the last few months, small business has been thrust into the spotlight. Many of the tax changes that are being proposed by the federal government will have a direct impact on how family businesses plan for the future, and the eventual transition of their business. Globally, we are on the cusp of the largest intergenerational wealth transfer that has ever taken place. Over the next 15 years, the Boomers are set to enter retirement. This event will have a tremendous impact on the scope of business, both financially as well as the emotional factors that will come into play.