A tsunami of transactions involving the transfer of wealth to the children of baby boomers is just beginning and will peak over the next 20 years or so. More than 76 million "boomers" have amassed wealth estimated at more than $33 trillion, and millions of transactions will take place to safely transfer that value to the next generation. The defining characteristic of the babyboom generation is independence. Thus, it's no surprise that this demographic group is embracing business ownership on an unprecedented scale, or that the bulk of boomer wealth resides in small or mid-sized businesses.