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it has been an honor and a pleasure to submit an article and chapter for this book big bold business i have taken the information that i wrote very much to heart as i will explain in a few moments the writing of the technical part of what i have delivered in this chapter it was very easy for me to write because it is part of my business i am elise feldman president and founder of feldman benefit services inc an actuarial and employee benefits firm we design implement and administer qualified retirement plans executive compensation plans and incentive programs i am also president and founder of outsource inc a human resources consultant firm we deal with personnel development and often some crises i wrote this chapter for the women who have spent so many years building their businesses seeking out the best way to deliver their product bucking up a gl against the glass ceiling and now may have docHubed a point in time when the business has been successful and now it is time to plan for ou