Kinda strange to me to want to control a business after selling it. I personally wouldn’t sign a contract with contingencies like that.

As far as how much to value the business for a sale/purchase, it would depend on multiple variables, especially industry. But you may expect that price to be anywhere between 2-5x profits for a small business.

It’s a business expense. One way of handling this is to have them file an expense reimbursement form and write them a check for the expenses. Pay them for these expenses like you would a vendor rather than on payroll.

Wouldn’t do anything worth over $25 per person per year. Might even want to limit $100 per business if giving it to multiple individuals at a business. Certainly no cash-equivalents. Just a standard to make sure your gift can’t be considered a bribe.

Here’s a link to the IRS website describing reimbursement for this very thing. It’s a per mile reimbursement.