Going Concern Valuation: What It Means for Your Business
Last Updated: April 2026 Going concern valuation is the standard method of appraising a business as a functioning, operating [...]
What Is a Recapitalization? Business Owner’s Guide
Last Updated: April 2026 A recapitalization is a corporate finance transaction in which a company restructures the composition of [...]
What Is an Earnout in a Business Sale?
Last Updated: April 2026 An earnout is a contractual provision in a business acquisition that ties a portion of [...]
Asset Sale vs Stock Sale: Tax and Deal Structure Guide
Last Updated: April 2026 An asset sale vs stock sale is the foundational structural choice in any business acquisition: [...]
How Is a Buy-Sell Agreement Funded with Life Insurance?
Last Updated: April 2026 A life insurance-funded buy-sell agreement is a legally binding contract between business partners that uses [...]
What Is a GRAT and How Does It Pass Business Value to Heirs?
Last Updated: April 2026 A Grantor Retained Annuity Trust (GRAT) is an irrevocable trust designed to transfer the future [...]
How Does Seller Financing Work in a Business Sale?
Last Updated: April 2026 Seller financing in a business sale is a transaction structure in which the business owner accepts [...]
Stepped-Up Basis at Death: What Business Owners Must Know
Last Updated: April 2026 A stepped-up basis at death is the tax provision under Internal Revenue Code Section 1014 [...]
What Is a Leveraged Buyout? LBO Structure Explained
Last Updated: April 2026 A leveraged buyout (LBO) is an acquisition in which a buyer, typically a private equity [...]