SPAC vs Reverse Merger: Two Paths to Public Markets in 2026
Last Updated: July 2026 A special purpose acquisition company, or SPAC, is a shell entity formed to raise capital through [...]
Company-Specific Risk Premium: How It’s Sized
Last Updated: July 2026 A company-specific risk premium is one part of a discount rate, and it captures risks unique [...]
Revenue Ruling 93-12: Why Family Attribution Doesn’t Apply
Last Updated: July 2026 Revenue Ruling 93-12 is an official IRS rule. For gift tax, it confirms one thing: the [...]
Valuations for Minimum Distribution Requirements for Private Foundations
Last Updated: July 2026 A private foundation must give away a set amount each year, and that amount comes from [...]
Solvency Opinions for LBOs: What They Cover and What They Don’t
Last Updated: July 2026 A solvency opinion for an LBO is an independent, third-party report on whether a company will [...]
Excess Earnings: Valuing Goodwill and Assets
Last Updated: July 2026 The Excess Earnings Method is a hybrid business valuation approach that isolates the worth of assets [...]