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this case study involves business continuation and succession its hypothetical of course and since every situation is unique youll want to talk to your financial adviser about how this kind of planning will benefit your company 28 years ago ken Erickson Joe Nicolay and Bob Cooke bought attractive unused land on the edge of town the three of them incorporated and started a trucking company overland trucking as equal shareholders each owner held a hundred shares ken was responsible for finding and developing a customer base Joe a transportation specialist had broad expertise in sifting out the many local and state laws affecting the fledgling company and Bob a CPA oversaw the financial and administrative responsibilities from the start the corporation prospered the business grew to surrounding states and beyond recognizing that their successful formula was a result of the unique contribution each owner made the three wastes of little time in putting a business buy sell agreement fully