Perhaps you folks can provide some help on what is a tricky topic for me. I am a 100% owner of a small seminar business. We are incorporated. I am looking to plan an exit strategy and would like to sell portions of the company to the director of operations over the next 5 years. Let's just say 20% a year.

Can you provide some advice on how to structure this, what the tax implications may be, and what paperwork is involved?