Phasing Out is a comprehensive guide to the formation of a better transition for the sale of one's business. By taking in a buyer early, it allows the owner to retire at his or her own pace and without a loss of income. The buyer also has the obligation to purchase the business at any time the owner opts or is forced to sell, thus ensuring that there is always an automatic sale. Furthermore, the transition is a win-win because the buyer usually gains a much bigger and better business than otherwise.