As small business brokers take stock of 2026, the year is proving to be one with opportunities but not without challenges. Aging business owners are facing increasingly urgent decisions about succession planning and retirement. As owners address these issues, business brokers have an important role to play: helping sellers prepare early, clarify their goals, and consider sale structures that may better align with their long-term financial plans.
The message for sellers is clear: preparation matters. In my experience, the most successful transactions are not always the ones with the highest valuation. They are often the ones where sellers begin planning earlier and have a clear understanding of what they want the sale to accomplish. A business sale can be a liquidity event, but it is also a transition. The earlier sellers start evaluating their objectives, the more flexibility they may have when the time comes to negotiate an offer.
Demographics are adding another layer of urgency. McKinsey’s 2026 report on the Great Ownership Transfer estimates that by 2035, about six million small and medium-size businesses will face ownership transitions as baby boomer owners retire. More than one million of those firms may be viable candidates for sale, representing up to $5 trillion in enterprise value.
For small business brokers, this wave could create substantial opportunity. But it also creates risk. If owners delay planning, successful businesses may struggle to transfer smoothly. Forbes has also highlighted the importance of exit planning as baby boomer business owners approach retirement, noting that many owners still do not have formal succession plans in place. Many may also overlook legal and financial considerations—such as estate taxes, buy-sell agreements, funding mechanisms, and structured transfer options—that can affect costs, family dynamics, or even business continuity.
The McKinsey report and Forbes article point to the same underlying challenge: more owners may be ready to sell, but many are not yet prepared for what a successful transition requires. A seller may begin with a simple question, “What is my business worth?”, but the better conversation may be broader: “What do you want the sale to accomplish?” For many owners, the answer is not only about price. It may include retirement income, family legacy, tax planning, or a secure financial future after decades of business ownership.
Buyers are entering the market from different starting points. Some are individual entrepreneurs pursuing business ownership for the first time. Others may be corporate professionals or experienced operators seeking to acquire and lead an established business. Strategic buyers may be focused on expanding local market share, adding complementary capabilities, or integrating a business into an existing operation.
For brokers, this range of buyer types doesn’t change the fact that buyers are often working toward the same goal: negotiating a transaction structure that supports a successful purchase.
For buyers, the structure of a transaction can be part of the overall offer strategy. In some cases, a flexible payment approach may help a buyer differentiate their offer, support a more favorable purchase price discussion, relieve post-closing administrative responsibilities or create a framework that better aligns buyer and seller objectives.
Preparation can help sellers approach the sale process with greater clarity. A key step brokers can encourage owners to take is to begin organizing financial information like assessing the potential taxes on their sales proceeds, understanding their personal risk tolerance, and clarifying their desired post-sale outcome. These steps can help sellers enter conversations with a clearer sense of priorities.
Preparation also means discussing proceeds. Many owners have spent years, or even decades, building wealth inside their business. When the business is sold, the question becomes how to convert that value into financial security. Some sellers may want immediate liquidity to reinvest in another opportunity. Others may prefer a predictable stream of income over time. Some may want a combination of both.
These conversations should happen before the terms of the sale are negotiated and before money changes hands. Once a transaction is too far along, certain options may no longer be available. That timing makes the broker’s early guidance especially valuable.
A Structured Installment Sale may be one option to consider when looking at the potential proceeds from business sales. Rather than receiving all proceeds at once, a seller may be able to structure the full amount or a portion of the sale proceeds into a stream of guaranteed payments over time. This approach helps support retirement-income planning and helps spread tax obligations over time.
Recent CPA-focused commentary has also emphasized that Structured Installment Sales should be considered earlier in the sale process, particularly when a business owner expects a large gain. A lump-sum sale may concentrate income and related tax obligations in a single year, while an installment structure may help spread payments and associated tax reporting over time. Because these arrangements generally need to be discussed before closing, brokers can play an important role in encouraging sellers to involve their tax and legal advisors early.
For brokers, the value of this conversation is not in presenting a one-size-fits-all solution. It is in helping sellers understand that the structure of the sale can be as important as the sale price. A seller who needs liquidity may choose to receive part of the proceeds at closing and structure another portion for future payments. A seller focused on retirement income may value predictability. A seller concerned about market volatility may appreciate the ability to shift certain investment risks.
The 2026 small business sale market presents a meaningful opportunity for business brokers who can guide sellers through complexity. Seller urgency is growing, but preparation remains uneven. Financing, due diligence, and market conditions may introduce challenges, yet early planning can help reduce surprises and improve outcomes for both buyers and sellers.
For sellers, this may be one of the most important financial decisions of their lives. For brokers, it is an opportunity to bring structure to that decision—helping owners understand the market and explore sale proceeds strategies that align with what they want the sale to achieve.
Brokers who start those conversations now can help owners turn uncertainty into opportunity and help more businesses transition successfully in the years ahead.
Bejan Shirvani
http://linkedin.com/in/bejan-shirvani
Learn more: Contact the MetLife Structured Settlements team to learn more about Structured Installment Sales and how they may support seller planning conversations for qualified transactions.
This product is currently available in all 50 U.S states plus PR.
Metropolitan Tower Life Insurance Company and its affiliates do not provide tax or legal advice. Any discussion of taxes is general in nature and based on current understanding of applicable tax laws, which are subject to change and different interpretations. Sellers should consult their own tax and legal advisors to determine how tax laws apply to their individual circumstances. Guarantees are based on the claims-paying ability and financial strength of Metropolitan Tower Life Insurance Company.
For current ratings information and a more complete analysis of the financial strength of Metropolitan Tower Life Insurance Company, please go to www.metlife.com and click on “About Us” and then click on “Company Ratings”.
Like most annuity contracts, Metropolitan Tower Life annuities contain certain limitations, exclusions and terms for keeping them in force. All guarantees are subject to the financial strength and claims-paying ability of Metropolitan Tower
Life Insurance Company. Ask a Metropolitan Tower Life representative for cost and complete details.
Metropolitan Tower Life Insurance Company, 5601 South 59th St., Lincoln, NE 68516
© 2026 MetLife Services and Solutions, LLC.
L5802750[exp0827][All States][DC, PR]
IBBA Magazine
IN THIS ISSUE: “The Next Chapter,” Letter from the 2026 IBBA Chair. Plus, The Integrated Deal Platform, The Listing That Should Never Have Been Listed, Putting AI to Work in Your Brokerage, and more!
Articles
A pre-engagement framework for knowing when to walk away, before you invest 60 hours in a deal that was never going to close. I once spent six months working a listing that checked every box on paper. Profitable service business, clean books, motivated seller, reasonable asking price. We went to market, fielded fourteen NDAs, and […]
Articles
The business brokerage and M&A advisory profession is going through a quiet but significant shift in how deals are packaged, marketed and executed. Buyers now expect a level of presentation that a decade ago would have been reserved for major sell-side mandates. Sellers are more attentive to confidentiality and want to know exactly who has […]
Newsletter Sign UpGet the latest insights on buying and selling small businesses direct to your inbox.
