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Key Takeaways Tax season isn’t just about gathering receipts and reconciling books—for business owners and high-net-worth individuals, it is also a critical time to address estate and gifting strategies. If you plan to transfer ownership interests in a privately held business to family members or trusts, an accurate business valuation is not merely helpful—it is…

In high-stakes divorce cases, one of the most contentious battles we see is over the business owner’s cash flow. The “Out-Spouse” often seeks two equitable outcomes: While both requests are reasonable in isolation, combining them without adjustment can create a significant economic double-counting error known as “Double Dipping.” To explain why this creates a logical…

Key Takeaways In today’s landscape of wealth preservation and intergenerational planning, estate and gifting valuation is more than a financial technicality—it’s a foundational element of responsible legacy management. For families who own businesses, accurate and IRS-compliant valuations are critically important for successful estate planning and tax-efficient gifting. A business is often the most valuable asset…

Key Takeaways Mergers and acquisitions (M&A) are high-stakes transactions where the right valuation can mean the difference between profit and regret. Whether you’re buying or selling a business, working as an M&A advisor, or part of a private equity (PE) firm, having an accurate, objective, and defensible business valuation for M&A is essential to making…

Key Takeaways In SBA transactions, there’s plenty of talk about valuation reports, projections, financing structures, and buyer strength. All play a role—but none of them ultimately determine whether a deal gets approved. The central test never changes: Does the business, as it exists today, generate enough cash flow to justify the purchase price? Even though…

Key Takeaways In business valuation, precision begins with knowing which standard of value applies. The same company can be worth very different amounts depending on the purpose of the valuation and the perspective being taken. For example, a business valued for tax reporting must meet very different criteria than one being purchased by a strategic…

Key Takeaways On April 22, 2025, the Small Business Administration (SBA) released SOP 50 10 8, with an effective date of June 1, 2025. A revised version with technical updates followed on May 29, 2025, clarifying many of the initial changes. This latest update represents a shift back toward more traditional SBA underwriting requirements, with…

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…

Divorce cases often involve complex financial matters, including the valuation and distribution of marital assets such as businesses. This blog post aims to provide valuable insights into the importance of obtaining certified business valuations in divorce cases and the role they play in achieving fair and equitable outcomes. Specifically, we will be addressing attorneys dealing…

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…