Dealers Don’t Die, They just lose control: Why OBBBA makes exit planning too big to ignore
Most dealers spend years perfecting their operations but very little time planning how—and when—they will actually get out. The new estate and tax rules under the One Big Beautiful Bill Act (OBBBA), effective January 1, 2026, make that lack of planning more costly than ever for auto dealers who ignore succession, valuation, and exit strategy.









