The partners should then decide on the distribution of the outgoing partner`s vacant “share” among the remaining partners. From a tax point of view, this may require some thought and it is therefore advisable to seek professional advice on endowments. At the risk of sounding like the pessimist of your entrepreneurial group, you should propose that well-formulated options for leaving the company be incorporated from the outset into any written agreement. If a business generates a little revenue and has a sale value, a handshake contract is at risk. What happens if one owner wants to get rid of another owner? In this case, if there is no formal agreement on how to do it, uncertainty arises, costs increase, and the activity itself is harmed. .