Jonathan D. Tamkin and Tamkin & Hochberg, LLP represented its long-time client, a provider of full-service design, implementation, and annual administration of qualified pension, profit sharing and 401(k) plans serving New England, in a seller-financed asset sale in connection with the retirement of its owner. The sale involved the sale of assets, hiring of employees, the assignment of the company lease, employment and consulting agreements as well as the negotiation of secured financing for the sale.