Action Step 3 - “The GAP” is the dollar difference between the future amounts likely to be required as determined in Step #1 compared to the projected amounts likely to be available resulting from Step #2. Frequently, there is a big difference and an aggressive plan of action must be implemented to "Bridge the GAP" over several years. By comparing alternative future growth and transition scenarios, owners can estimate the specific financial impact of each, and thereby identify the specific plan to best accomplish all the personal goals and business objectives.