Posts by brandon_hall

Update: SOP 50 10 8.1 takes effect October 1, 2026 SBA has released SOP 50 10 8.1, which replaces the current SOP and tightens the business valuation rules covered in this post. The biggest changes: only five appraisal credentials now qualify an individual to prepare the valuation, lenders must verify the financial statements behind the…

Key Takeaways Divorce involving a closely held business isn’t just about dividing assets—it’s about getting the value right. One key factor that often gets overlooked? Goodwill. Not the kind you feel, but the kind that can significantly impact how your business is valued and divided during a divorce. At BGH Valuation, we’ve seen firsthand how…

Updates below due to the Big Beautiful Bill signed into law as of July 4th, 2025. Key Takeaways For owners of closely held businesses and the attorneys who advise them, the 2025 estate and gift tax landscape presents a powerful opportunity. With lifetime exemptions nearing historic highs, now is the time to act strategically. Gifting…