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Key Takeaways Many business owners assume they only need a valuation when they’re ready to sell. But the question isn’t just “How much is my business worth?” — it’s often “When do you need a business valuation?” The truth is, valuation timing can significantly affect negotiations, tax exposure, legal outcomes, and financial planning. Waiting until…

Key Takeaways Business partnerships are built on shared goals and trust. However, when a partner exits or a dispute arises, financial disagreements can quickly escalate into legal conflict. In these moments, a defensible, independent business valuation becomes essential. A properly structured partner buyout valuation establishes an objective economic baseline—reducing emotional bias and supporting fair resolution…

Key Takeaways After the excitement of closing an acquisition fades, the technical accounting work begins. For CPAs, finance teams, and private equity sponsors, one of the most critical post-transaction requirements is Purchase Price Allocation (PPA) under ASC 805 – Business Combinations. ASC 805 requires the acquirer to measure and allocate the purchase price to identifiable…

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…

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…