The brick wall I'm running into is that when I left my former employer, the pension was administered by Hewitt AON, which advised me I would not be eligible to withdraw the funds until normal retirement age of 65, or 59.5 at a reduced benefit level for early retirement because I did not have enough time in title. 

I think your target market is going to be out of towners and people wanting to retire from the biz but don't want to sell (which won't be many).

The s-corp has more advantages with retirement planning I have found, but very little difference tax-wise.  

Corporations can also establish defined benefit retirement plans for their shareholders.Not an accountant or attorney, just what I have done.

There is also a FIRE (Financial Independence Retire Early) meet up the first Wednesday of the month (THAT'S TODAY!)

An individual lawyer can have a great practice, an admin, client base, etc. but when she/he retires there's very little value there.

Retired couple wanting to move to a single story home, closer to their church (which was in the neighborhood), and closer to their grandkids who live just down the street. 

My wife has recently retired and I will retire in 4 years.

(We are retired now due to his cancer).

In order for it to work for the seller, simply feel them out via friendly discussion about their life goals/plan/situation.Examples of seller situations:  -  The seller may need to pay off a large medical bill (make your monthly payments equal to the bill)- The seller may be retiring (suggest that your monthly payments would be better than a lump sum that earns a low interest rate sitting in the bank... and also reduced capital gains tax).- The seller may want to buy some "toys" ie. new car, vacation, etc.