Family Business Succession Planning: Who Owns and Who Leads?
Separate family-business ownership from leadership, test successor readiness, clarify founder authority, and name interruption coverage.
Latest Business-Sale Reporting: Page 2
New and materially updated reporting on valuation, preparation, buyers, deal terms, and industry-specific questions. Browse by the decision you are working through, then continue to the related guide when the facts change the answer.
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Reporting, guides, and practical reference material for owners making a business-sale decision.
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Form 8594: From Sale Agreement to Tax Return
Learn when Form 8594 may apply and trace contingent consideration, purchase-price allocation, original filings, and later changes back to the sale agreement.
Letter of Intent for Selling a Business: What to Read First
Read a business-sale letter of intent by tracing payment events, binding provisions, exclusivity, buyer conditions, and later agreements.
Revenue Ruling 59-60: 8 Factors and the Records Behind Them
Learn how Revenue Ruling 59-60 connects eight valuation factors to dates, company records, owner dependence, judgment, and federal tax scope.
SDE vs. EBITDA: How Does Owner Pay Change the Math?
Compare SDE, EBITDA, and adjusted EBITDA by tracing how owner pay, replacement work, same-period records, and offer denominators change the math.
Seller Due Diligence Checklist: How to Prepare for Buyer Review
Build a seller due diligence checklist that connects buyer questions to records, flags gaps and tie-outs, and keeps access decisions separate.
Seller's Discretionary Earnings: Calculate SDE From Your Books
Calculate seller's discretionary earnings from reported profit, owner compensation, signed adjustments, and source records without treating SDE as cash or value.
Veterinary Practice Valuation: What Makes a Value Defensible
Learn how veterinary practice valuation connects purpose, maintainable earnings, owner roles, operating risk, and records from different systems.