A short article in the New York Times of February 9, 2013 discusses the five stages of retirement planning angst, as a takeoff on the five stages of grief. When told how much you need to save for retirement, at first you deny that so much is needed. Then, you are angry. Then, you start bargaining with yourself: maybe I can get along by saving less. Then, you’re depressed: how could this be happening to me? Finally, you accept what you must do. The author of the article concludes that you should do your best to save as much as you can for retirement, and then accept it. For business owners, part of this calculation is how much can be provided by the business, either by withdrawals of money or by selling the business. So deciding how much you need for retirement is part of the process of determining how you will exit from the business.