Reverse 1031 Exchange: 2026 Mechanics, Timeline, and Safe Harbor Guide
Reverse 1031 Exchange: How to Buy First, Sell Later Without Losing Tax Deferral Reverse 1031 Exchange: 2026 Mechanics, Timeline, and Safe Harbor Guide A reverse 1031 exchange lets you acquire your replacement property before you sell the relinquished property, and still defer the federal capital gains tax that would otherwise be due under Internal Revenue […]
1031 Exchange Rules: 2026 Complete IRC Section 1031 Guide for Real Estate Investors
1031 Exchange Rules: How to Defer Capital Gains Tax on Investment Property 1031 Exchange Rules: 2026 Complete IRC Section 1031 Guide for Real Estate Investors The 1031 exchange rules let you sell one piece of investment or business real estate, roll every dollar of gain into a replacement property, and defer the federal capital gains […]
Equity Purchase Agreement: 2026 EPA Structure vs SPA and APA
Equity Purchase Agreement: When to Use an EPA vs SPA vs APA An equity purchase agreement is the master contract that transfers ownership of a company by selling the seller’s equity interests, rather than the underlying assets or, in a corporate context, the issued stock. The term “equity purchase agreement” is the umbrella label used […]
Transaction Comparables: 2026 M&A Precedent Comp Methodology
Transaction Comparables: How M&A Bankers Use Precedent Deals to Value Targets Transaction comparables (often shortened to transaction comps, deal comps, or M&A comps) are the set of completed or announced acquisitions an investment banker assembles to triangulate the price a strategic or financial buyer would pay for a target company today. Unlike trading comparables, which […]
Structured Installment Sale: 2026 Section 453 Tax-Deferral Mechanics
Structured Installment Sale: How Section 453 Structured Sales Defer Tax for 30 Years A structured installment sale is a transaction under Internal Revenue Code Section 453 in which a seller of a business, real estate asset, or other appreciated property accepts a stream of fixed, scheduled payments from the buyer instead of taking all cash […]
Share Purchase Agreement Template: 2026 Free SPA Template With Drafting Guide
Share Purchase Agreement Template: Free SPA Template With Drafting Guide A share purchase agreement template is the reusable, clause-by-clause skeleton that buyers and sellers start from when one party is acquiring the issued share capital of a private company. Whether you are pulling a share purchase agreement template off the shelf for a UK Companies […]
IRS Rules on Owner Financing: 2026 Land Contract and Installment Sale Tax Guide
IRS Rules on Owner Financing: 2026 Land Contract and Installment Sale Tax Guide Irs Rules Owner Financing in 2026 depends on scale, sector, and recurring revenue percentage. Named PE-backed and strategic acquirers pursue this vertical actively, and multiples clear meaningful ranges depending on platform readiness and market cycle timing. This page covers the operational specifics […]
Spreading Comps: 2026 How to Spread Comparable Company Multiples Line-by-Line
Spreading Comps: How to Spread Comparable Company Multiples Line-by-Line Spreading comps is the line-by-line process of taking each public peer’s financial filings and rebuilding a clean, apples-to-apples set of multiples, EV/Revenue, EV/EBITDA, EV/EBIT, and P/E, that a managing director will actually trust on page 5 of a pitch book. The work sounds clerical, calculate market […]
Accretive vs Dilutive: 2026 M&A Deal Impact on EPS Explained
Accretive vs Dilutive: How M&A Deals Impact EPS Math When a public buyer announces a deal, the first question every sell-side analyst, portfolio manager, and CFO asks is simple: accretive vs dilutive. The label tells you in one word whether the transaction lifts pro forma earnings per share above the buyer’s standalone EPS (accretive) or […]