Much has been written about the American Taxpayer Relief Act of 2012 and its impact on average wage earners. But for business owners nearing retirement, the issues are far more complicated. Tax rates are up, the pace of mergers and acquisitions is still down, and the gross domestic product shrank last quarter, which means many small businesses were less profitable—and are now less valuable.

Baby boomers, who are turning 65 at a rate of 10,000 per day, are estimated to own ha...


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