As you know, franchise valuations are, in most instances, at historic highs. For the seller it is a matter of obtaining their price and getting out “clean” without any type of continuing liability. For the buyer, it is generally obtaining a good opportunity and trying to eliminate as much, if not all, exposure from the seller’s prior course in dealing in business. Any attorney well versed in handling asset purchase agreements knows that we have tried various strategies in order to avoid continuing liability or successor liability regarding unemployment compensation. The majority of strategies used to limit or eliminate workers’ compensation unemployment compensation liability were generally successful. However, it now appears that those days are gone.