If your senior management team is effectively running the business for you, or has allowed you to take a step back from the business over time, then those individuals will likely play a meaningful role in the business sale process. To this end, and subject to understanding their current remuneration, it would certainly warrant further consideration/discussion with your advisors. As you might expect, there are a number of different ways this can be achieved, whether through the creation of an approved incentive scheme (of which there are many variants) or through the promise of an exit bonus. Tax is a key consideration in each instance. Exploring this early, some way ahead of your preferred exit, would be sensible to ensure you have selected the most appropriate one for you and your management team.