As the Wall Street Journal article, “Looming Tax Hike Motivates Owners to Sell”, reported today, many business owners are taking advantage of lower tax rates to sell their companies before the year end.  2013 represents about a 9% hike in taxes for most most privately-held businesses between an increase in capital gains rates and a new provision enacted by the new health-care law commonly known as Obamacare.  Together, these new rates are motivating long-time owners to consider selling, or in some cases, make the harder decision of restructuring, downsizing, or attempting to grow revenue with increased services or prices in order to balance the added costs of doing business in 2013.