The most appropriate step is adhering to the terms of the partnership agreement you and your partner(s) signed when starting the business. In this situation, it’s a matter of distributing the capital to the mutual benefit of the owners which can be facilitated through owner an owner finance such as a lump sum payment or ongoing financial distributions. Other financial buyout options include equity financing from an outside investor, a bank loan, SBA financing or a collateralized bridge loan. An independent valuation and the advice of your attorney are key before any financial arrangements are agreed upon, even if all owners are amicably parting ways. If, however, no partnership agreement exists, it is strongly advised to bring an attorney, appraiser, banker and tax advisor into the discussions to prevent tensions and ensure a fair outcome to all owners involved that do not do irreparable damage to the company’s health.