Also, your potential employee-purchasers may not want to be saddled with this particular third party--and especially not her bookkeeping business (when they may only have wanted to be involved in a plumbing business). They may have ideas of their own as to how to handle the "inner workings."
Either bring the third party on first, integrate her into your business and then sell the package to the employees . . . or present the option to the employees and let them decide whether they want her to be part of the package.
Nina L. Kaufman, Esq. is an award-winning New York City attorney, edutainer and author. Under her Ask The Business Lawyer brand, she reaches thousands of entrepreneurs and small business owners with her legal services, professional speaking, information products, and LexAppeal weekly ezine. She also writes the Making It Legal blog.