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 […]
How to Sell a Business Plan to Angel Investors (2026 Guide)
Home / Guides / Current article How to Sell a Business Plan to Angel Investors: The Founder’s Pitch and Term Sheet Playbook (2026) Learning how to sell a business plan to angel investors in 2026 starts with one uncomfortable truth: only 11.4 percent of pitched deals receive an angel check, according to the Angel Capital […]
How to Plan Farm Succession: Tax and Transfer Guide (2026)
Home / Guides / Current article How to Plan Farm and Ranch Succession: Valuation for Heirs, Tax, Trust, and Transfer (2026) Understanding how to plan farm succession is the difference between a family farm that survives a generational handoff and one that gets liquidated to cover an estate tax bill. Per the USDA 2022 Census […]
How to Capitalize Expenses Non Business Net Asset Acquisition (2026)
Home / Guides / Current article How to Capitalize Expenses Non Business Net Asset Acquisition: ASC 805-50 Guide (2026) Understanding how to capitalize expenses non business net asset acquisition is the single accounting decision that separates a clean asset deal from a restated 10-Q. Under ASC 805-50, transaction costs in an asset acquisition get rolled […]
Small Business Sale Term Sheet Template: 11 Clauses (2026)
Home / Guides / Current article Small Business Sale Term Sheet Template: The 11 Clauses That Matter (2026) This small business sale term sheet template walks through the 11 standard clauses an owner of a Main Street business under $5M in deal value should have on paper before signing a definitive purchase agreement. According to […]