The document summarizes key findings from a survey on business succession planning. It finds that the top considerations for business owners undergoing succession are family harmony, continuity of the business, and ensuring ongoing jobs for employees. While most owners want to keep businesses in the family, clarity on succession priorities can be lacking. The document also notes that succession triggers like voluntary retirement are most common, and that accountants are the most trusted advisors for business owners in the succession process. It highlights upcoming challenges as the baby boom generation ages and supply of businesses increases.