How to Write an Exit Strategy for a Business Plan (2026)
Home / Guides / Current article How to Write an Exit Strategy for a Business Plan: The 2026 Operator’s Guide Learning how to write an exit strategy for a business plan is the single section that turns a pitch deck from a wish list into a financial instrument that investors, lenders, and board members will […]
What Happens to Lenders if a Business Acquisition Fails (2026)
Home / Guides / Current article What Happens to Lenders if a Business Acquisition Fails: The 2026 Workout, Recovery, and Guarantee Playbook The question of what happens to lenders if a business acquisition fails has a precise, statute-driven answer in 2026, and it is rarely the catastrophic write-off that buyers imagine. According to the SBA […]
Purchase Method vs Acquisition Method for Business Combinations (2026)
Home / Guides / Current article Purchase Method vs Acquisition Method for Business Combinations: The ASC 805 Evolution (2026) The single accounting policy shift that erased roughly $3 billion of capitalized in-process R&D, expensed billions more in deal fees, and remapped how every US public company books an acquisition is the purchase method vs acquisition […]
Why Do Business Brokers Want 1 2 Times Gross Revenue? (2026)
Home / Answers / Current article Why Do Business Brokers Want 1 2 Times Gross Revenue? The short answer to why do business brokers want 1 2 times gross revenue is that it is a Main Street ASKING-PRICE rule of thumb, not a broker fee and not a final sale price. Brokers reference the 1x […]
How Mergers and Acquisitions Affect Employee Pension Plans (2026)
Home / Guides / Current article How Mergers and Acquisitions Affect Employee Pension Plans: A 2026 Guide Understanding how mergers and acquisitions affect employee pension plans is one of the most consequential parts of any deal, because pension liabilities can swing transaction value by 5 to 25 percent of equity purchase price and, in the […]
What Are the Different Reasons for Mergers and Acquisitions (2026)
Home / Guides / Current article What Are the Different Reasons for Mergers and Acquisitions: 10 Strategic Rationales (2026) When business owners ask what are the different reasons for mergers and acquisitions, the honest answer is that buyers pursue deals for ten distinct strategic rationales, and the one driving your buyer determines almost everything about […]
Who Gains More in Merger and Acquisition: Buyer or Seller (2026)
Home / Guides / Current article Who Gains More in Merger and Acquisition: The Empirical Answer (2026) The empirical answer to who gains more in merger and acquisition deals is consistent across four decades of academic research and modern banker data: sellers capture the majority of the value created, typically pocketing a 20% to 40% […]
How to Calculate Goodwill When Selling a Business (2026)
Home / Guides / Current article How to Calculate Goodwill When Selling a Business: The 5-Step Formula (2026) Understanding how to calculate goodwill when selling a business comes down to one formula codified in ASC 805: Goodwill equals total purchase consideration minus the fair value of all identifiable net assets acquired. On a typical $10 […]
Can I Defer Depreciation Recapture on Selling a Business? (2026)
Home / Answers / Current article Can I Defer Depreciation Recapture on Selling a Business? Yes, but only in narrow circumstances, and the rule depends entirely on which kind of recapture you owe. Can I defer depreciation recapture on selling a business is the question every owner with heavily depreciated equipment, vehicles, or real estate […]