Selling personal goodwill in a C corporation asset sale. What is it, and whys it's important. Includes two best practices, should you be contemplating a sale transaction. *Personal Goodwill vs Corporate Goodwill *Whether or not the shareholder employee has an employment contract or a non-compete agreement. * Two things you might think about in contemplation of a sale. * Why it matters to identify personal goodwill * Goodwill is taxed once as opposed to twice and as a capital gain.