The Bush-era tax hikes are set to expire at the end of 2012. If you’ve been considering selling your business, the taxes you’ll pay vary a lot between December 31st, 2012, and January 1, 2013. Federal Income Tax and Federal Capital Gains Tax are set to increase and the Estate Tax Exemption is being dramatically reduced. If you aren’t quite prepared to sell yet, there are some other options such as selling shares to employees or investors, or gifting shares to family. Check out this Inc.com article for other ideas. Do you have any other suggestions?