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Test your basic knowledge |
Certified Exit Planner
Start Test
Study First
Subject
:
certifications
Instructions:
Answer 27 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. ESOP loan in a 100% ownership transaction usually secured by personal assets or guaranteed by selling owner - Seller note still includes risk of non-payment - Complexity and expense occur before owner achieves liquidity event (contrast with third par
ESOPs: Disadvantages
Financial Needs Analysis
Transfer to Children: Disadvantages
Financial Planning Factors to Consider
2. Unveils whether owner has made incorrect assumptions - Prevents you from jumping ahead with solutions - Ensures that due care is spent on clarifying and prioritizing objectives.
Owners must choose from a limited number of possible successors
ESOPs: Advantages
Five Essential Elements of Successful Exit Plan
Establishing Universal Objectives
3. Have you identified your exit path and/or successor? - Do you know how much money you need - on an annual basis - after you leave your business to live comfortably in your post-business life? - Have you established the date (ex: January 15 - 2010) y
Owners must choose from a limited number of possible successors
Probing Questions for the client
Transfer to Children: Advantages
If clients don't understand advantages and disadvantages of each choice
4. Allows the client to develop some reasonable numbers and thus expectations related to the future. - This analysis can be for retirement projections - cash flow and expense analysis and to assist in the design of a business Exit Plan - Without a FNA
Transfer to Children: Advantages
Benefits of Financial Needs Analysis (FNA)
ESOPs: Advantages
Probing Questions for the client
5. Favorable tax treatments for both buyer (ESOP) and seller - Benefits ALL employees.
Info needed to determine the money that Biz Owner needs
Third Party Sale: Advantages
Transfer to Children: Disadvantages
ESOPs: Advantages
6. The owner's retirement income needs based on current lifestyle expenditures. (Owners must develop that personal budget they've resolved to develop... for the past 15 years!); - Inflation Assumptions - Size of Current Investments - Investment growth a
Important Elements of the financial analysis
Additional Owner Objectives
Sale to Employees: Disadvantages
Probing Questions for the client
7. If the business is properly prepared for sale - the owner can get cashed out at the closing - thereby receiving immediate cash. This ensures that owners attain their fundamental objective of financial security and - perhaps - avoid risk as well. - A
Benefits of Financial Needs Analysis (FNA)
Third Party Sale: Disadvantages
Financial Needs Analysis
Third Party Sale: Advantages
8. Deal Structure - Salary Compensation - Deferred Compensation
ESOPs: Disadvantages
Important Elements of the financial analysis
Financial Needs Analysis - Factors to Consider
Sample FNA components
9. Great potential exists to increase family friction - discord and a feeling of unequal treatment among siblings - Financial security is normally diminished - not enhanced; although with careful planning and implementation - financial security often ca
Info needed to determine the money that Biz Owner needs
Owners must choose from a limited number of possible successors
Establishing Universal Objectives
Transfer to Children: Disadvantages
10. The purpose of a Financial Needs Analysis is to compare the financial obligations that owners can realistically expect to face in the future with their personal financial resources that are not related to the Company. - Any deficit must be met by af
Third Party Sale: Disadvantages
Financial Needs Analysis
Owners must choose from a limited number of possible successors
Five important pieces of information to be collected from the client
11. Educate them about the different exit paths by providing White Papers or past issues of The Exit Planning Review - Start the process by securing the preliminary valuation (and five year cash flow estimate) - or a Marketability Assessment by a transac
12. Target Departure Date - A Preliminary Financial Needs Analysis - Desired Successor - A Preliminary Valuation of the Company - A Future Cash Flow Estimate
Financial Needs Analysis
Important Elements of the financial analysis
Five important pieces of information to be collected from the client
Five Essential Elements of Successful Exit Plan
13. Clarifies objectives - Prioritizes objectives - Facilitates progress by identifying a desired outcome - Focuses energy on most urgent concerns - Allows owner to control and define the Exit Planning Process
Benefits (to Biz Owners) of Setting Goals
Third Party Sale: Advantages
Transfer to Children: Disadvantages
Important Elements of the financial analysis
14. Fulfills personal goals of keeping the business and family together. - Provides financial well-being for younger family members unable to earn comparable income from outside employment. - Allows owners to stay active in the business with their childr
Sample FNA components
Third Party Sale: Advantages
Transfer to Children: Disadvantages
Transfer to Children: Advantages
15. Regardless of what the buyer says - the personality and culture of the owner's business will undergo a radical change. The buyer would not buy the business unless he or she is convinced that the company can be improved through change. Maintaining the
Third Party Sale: Advantages
Sale to Employees: Advantages
ESOPs: Advantages
Third Party Sale: Disadvantages
16. A child or children (or other family members) - A co-owner or co-owners - An unrelated third party - An Employee Stock Ownership Plan (ESOP)
Benefits of Financial Needs Analysis (FNA)
Owners must choose from a limited number of possible successors
Establishing Universal Objectives
Sale to Employees: Advantages
17. After-tax income needs of the client after departure from the company - Assets that are expected to generate that income stream and the assumptions upon which this analysis is based - Estimated tax and/or after-tax calculations - Wealth management pl
Probing Questions for the client
Five Essential Elements of Successful Exit Plan
Financial Planning Factors to Consider
If clients don't understand advantages and disadvantages of each choice
18. Gives clients clear understanding of what they need and what the business needs to meet their personal financial goals - Provides a snapshot of the clients' current state of personal financials.
Advantages of Using an Experienced Financial Planner
Additional Owner Objectives
To whom does the owner want to transfer the business?
Benefits (to Biz Owners) of Setting Goals
19. If you know what the owner wants to do and you know what the owner has - you can do an _______.
Exit Plan
Owners must choose from a limited number of possible successors
Five Essential Elements of Successful Exit Plan
Advantages of Using an Experienced Financial Planner
20. Written Plan based on owner objectives and includes accountability checklist - Multi-disciplinary advisor team or assemblage of advisors working together - Strong management team - Strong cash flow - Time.
Five Essential Elements of Successful Exit Plan
Third Party Sale: Advantages
Transfer to Children: Advantages
Third Party Sale: Disadvantages
21. No cash up front unless the owner has pre-funded - and even then - he or she has probably pre-funded with money that was the owner's anyway - A greater risk may exist because the owner's buyout money typically comes from the future earnings of the bu
To whom does the owner want to transfer the business?
Role of the Financial Planner
Five Essential Elements of Successful Exit Plan
Sale to Employees: Disadvantages
22. Family - Co-Owner - Key employee(s) - Outside party - ESOP
If clients don't understand advantages and disadvantages of each choice
Sample FNA components
Financial Planning Factors to Consider
To whom does the owner want to transfer the business?
23. Preliminary Financial Needs Analysis - Preliminary Valuation of Company -Future Cash Flow Estimate
Info needed to determine the money that Biz Owner needs
Advantages of Using an Experienced Financial Planner
Transfer to Children: Advantages
Financial Needs Analysis - Factors to Consider
24. Owner can structure the deal ahead of time to suit his or her particular needs and objectives - With proper planning - it is possible to retain control until cashed out of the business - Pre-qualifies the buyer through on-the-job training and observa
Sale to Employees: Advantages
Additional Owner Objectives
Sale to Employees: Disadvantages
Advantages of Using an Experienced Financial Planner
25. Receive Full Value for Ownership Interest - Benefit One or More Employees - Charitable or Civic Giving - Pass Wealth with Minimal Tax Consequences to Family Members - Perpetuate Legacy - Family Harmony
Important Elements of the financial analysis
Additional Owner Objectives
Sale to Employees: Disadvantages
Third Party Sale: Disadvantages
26. Determines Objectives - Interprets the Data - Analyzes and Tests - Reviews the Plan
Sale to Employees: Advantages
Role of the Financial Planner
Establishing Universal Objectives
Owners must choose from a limited number of possible successors
27. After-tax income needs of the client after departure from the company - Assets that are expected to generate that income stream and the assumptions upon which this analysis is based - Estimated tax and/or after-tax calculations - Wealth management
Probing Questions for the client
Financial Needs Analysis - Factors to Consider
Transfer to Children: Advantages
Advantages of Using an Experienced Financial Planner