THE BROAD VIEW
A company is supposed to be a ‘going concern’. So is the family
Rethinking legacy and succession matters
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Published Sat, Jun 20, 2026 · 07:00 AM
WHEN your accountant manages your books, they make a quiet assumption: that your business is a “going concern”, that it will operate indefinitely into the future.
Most founders build their entire working life on the same assumption: that the business will outlast them and provide for the people they love.
After years of sitting across the table from owners preparing to sell their companies, I have come to believe that most of them are really trying to recover the time they lost with important people along the way.
