Succession and Transfer
Long established limited liability companies managed by a single person who is approaching retirement.
In companies that have been led by the same person for decades, that person's retirement provision is frequently anchored in the company itself. Such pension commitments weigh on the balance sheet and stand in the way of any later sale; they have to be settled, transferred or restructured before a handover.
The selection comprises those companies in which this constellation is to be expected from their structure.
The generational question in the German Mittelstand. How old the management of German companies is, where the handover is most pressing and in which businesses a next generation is already in place.