BUSINESS DEVELOPMENT can be achieved internally by planning to grow the existing enterprise by acquiring new assets, new resources, new programs, new markets and then diligently working that plan. It can also be accomplished--often more quickly and cost effectively--by acquiring market share, i.e. merging or acquiring a competitor or other going concern that meets selective criteria. Over the years, I was instrumental in helping scores and scores of business owners (and their advisors) to position their companies for merger or acquisition, or at other times, to approach the market on their behalf (discreetly) to sell off divisions or non-performing assets, or, if the timing was right, to divest their entire company for optimum value. The latter is a specialty. It is also both an art and science. As a low-profile M&A boutique, we could do more (with less) and in a more timely manner so that often client-company employees remained clueless during the entire process. There is