You are welcome. One other thing to consider is how you treat your Covenant not to Compete. Where the owner enters into a compensatory noncompete covenant, the consideration received is taxed to the owner at ordinary income rates, whether the transaction is structured as a stock or asset sale. However, where the covenant is entered into simply to effectuate the transfer of the business goodwill, the covenant does not necessarily result in ordinary income to the recipient, but rather may be considered part and parcel with the purchase of the business. In such a situation, the value attributable to the covenant may result in capital gain treatment.
For more information see the following article in the AICPA publication "The Tax Advisor" Noncompete Covenants in Mergers and Acquisitions: Compensation or Capital Gain?
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