This column is a continuation of my discussion on company planning. Not long ago I had a call from a woman whose husband had died; she wanted help in selling his business. The problem was that the business stopped operating the day he died-and its value was greatly reduced that day. The owner did not have a plan in place with another licensed surveyor who could take over and continue the business until it could be sold. The sad truth is that the only value left in his business was possibly in the records of his client base. It did not have to be this way. Having a plan could have salvaged most of the value of his business and continued the employment of the workers.