More and more small businesses are selling or planning exit strategies. Will we see a fallout of funders in 2013? the set expiration of a low capital gains rate, threat of additional medicare taxes and healthcare costs, and changes to gift and real estate tax rules- are all reasons SMB's are on the fence about keeping their business going. All of the Bush Era tax cuts are set to expire. Depending on the presidential election folks, the current 15% capital gains rate could go back to 20% or higher resulting in a $50,000 increase in fed tax for every $1M in profit.

By 2014, businesses with 50 or more employees will be req to provide health care coverage or pay a penalty. this could depress a companys selling price -

Almost 4% more mom and pop businesses went for sale in Q1 in 2012 than prev year reaching its highest levels since 2008. (according to Bizbuysell.com)- these include restaurants, barbershops, dry cleaners, etc the mcas target-

It is becoming more and more expensive to run a business in the US- Thanks Big Gov!