Anticipation is often a key factor in optimizing the transfer of professional assets. We present below four diagrams which we regularly use to prepare this essential step of the professional life of the leader. The choices that are made are of course guided by the interest of the stakeholders, and are often oriented by the fiscal or social consequences. These choices are thus, after examination are possibly criticized or even sanctioned by various stakeholders: Auditor, Auditor of the Public Finance Department or social agencies, judges etc. Moreover we also thought it would be useful to incorporate some recommendations inorder to not get struck by the repression of the abuse of rights.