CEO Succession Plan Sample: Full Template + Real Numbers (2026)
Home / Guides / Current article CEO Succession Plan Sample: Full Template, Timelines, and Real Numbers for a $5M to $50M Business (2026) This CEO succession plan sample is the actual document a privately held business with $5 million to $50 million in revenue should have on file, reviewed annually by the Board chair, signed […]
How to Make a Counter-Offer on Sale of Business (2026 Playbook)
Home / Guides / Current article How to Make a Counter-Offer on Sale of Business: The 10-Lever Playbook (2026) Knowing how to make a counter-offer on sale of business is the difference between accepting the first LOI a buyer puts on the table and walking out of the closing with 20 to 30 percent more […]
What Are the Key Financial Drivers That Cause Merger and Acquisition
Home / Answers / Current article What Are the Key Financial Drivers That Cause Merger and Acquisition Activity (2026 Guide) The short answer to what are the key financial drivers that cause merger and acquisition activity is that eight forces do almost all the work: synergy capture, multiple arbitrage, growth acceleration, market consolidation, capability acquisition, […]
Is the Sale of a Business Reported to the IRS: Forms & Filing (2026)
Home / Answers / Current article Is the Sale of a Business Reported to the IRS: Every Form, Every Deadline (2026) Is the sale of a business reported to the IRS? Yes, and in almost every closing it is reported on at least four separate forms by both the buyer and the seller. Form 8594 […]
What Are Income Taxes for Sale of a Business in California (2026)
Home / Answers / Current article What Are Income Taxes for Sale of a Business in California: Real Stack and Worked Example (2026) What are income taxes for sale of a business in California is a question with a sharp answer: California taxes business sale gain at the same progressive rate as ordinary income, topping […]
Do I Pay Taxes on Sale of Business? Federal + State Breakdown (2026)
Home / Answers / Current article Do I Pay Taxes on Sale of Business? Federal + State Tax Breakdown (2026) Do I pay taxes on sale of business? Yes, and the question is not whether but how much, with effective rates ranging from roughly 24% to 37% on the gain depending on entity type, deal […]
When Does a Sale of a Business Get Recognized? Tax Timing (2026)
Home / Answers / Current article When Does a Sale of a Business Get Recognized? When does a sale of a business get recognized depends on which method the seller is on (cash or accrual), whether IRC Section 453 installment treatment applies, and whether a deferral provision (Section 1031, Section 1042, or Opportunity Zone Section […]
How to Structure Sale of Business Over 5 Years Based on Performance (2026)
Home / Guides / Current article How to Structure Sale of Business Over 5 Years Based on Performance: A Founder’s Playbook (2026) If you want to know how to structure sale of business over 5 years based on performance, the short version is that you split the price into a cash close, a seller note, […]
How to Sell Your Restaurant Business Tax Implications (2026)
Home / Guides / Current article How to Sell Your Restaurant Business Tax Implications: A Line-by-Line Guide (2026) Understanding how to sell your restaurant business tax implications starts with one ugly number: on a $2M California restaurant sale, the all-in federal and state tax bill routinely lands between $700K and $850K, an effective rate north […]