Articles

This is the second part of Blue River’s educational series entitled “Straight Talk to Owners About Business Valuations”  written by Blue River’s Managing Partner, William Loftis. The series is designed to help middle market business owners and their transaction advisors (i.e., attorneys, CPAs, investment bankers, M&A brokers, and others) appreciate the importance of accurately understanding business value before going […]

These matter to you on so many levels, please read. If you include SBA financing in your transactions, then you must have heard about the many changes going into effect on August 1st of 2023 in SOP 50-10-7. Many posts are promoting these changes as beneficial to our industry, but today I will explain the […]

It was only a few years ago that many “Baby Boomer” business owners were beginning to strategically position their businesses for eventual sale. Unfortunately for many of these owners, the economic upheaval postponed their retirement schedules as caution pushed potential buyers to the sidelines. Navigating recent difficulties has left these business owners a bit older, […]

An earnout represents just one of many contractual provisions structuring the sale of a business. That sounds pedestrian enough at first but, because this provision states that the seller can secure additional compensation in the future if the business achieves certain financial goals once sold, there’s a lot at stake. And the significance can run […]

When people say, “Let’s be reasonable” I often wonder….what exactly is reasonable? Reasonable to whom? When referring to the IRS “reasonable salary” requirement of S-Corp owners, that answer has been a bit mysterious Until now. If you are being taxed as an S-Corp I encourage you to spend some time and even some money, to […]

Blue River Financial Group – When middle market business owners place their privately held companies for sale, they soon discover the market is the final determiner of value, not appraisers, CPAs, or even their own opinions. The market can delight or disappoint depending on an owner’s expectations. Disappointment inevitably arises when the highest offers received […]

The Theory and Practice of Negotiation from Harvard Law School’s Program on Negotiation You’ve heard it many times: to get the most out of an agreement and a new business relationship, you have to collaborate to find new sources of value in addition to claiming value for yourself. Yet coming up with original, value-creating ideas […]

The purpose of this discussion is to define the possible benefits of the Asset Exchange structure as well as its mechanics. This discussion is intended to provide you with a legal take on the methodology and design of the transaction—it is not intended to be a reliance opinion with respect to any specific results nor […]

Are you considering selling your business? If not now, a bit further down the road? Whether you are expecting a leisurely drive with the top down or a rally-car cliff hanger, some special insights can help you avoid wrong turns and dead ends. WHAT’S MOTIVATING YOUR MOVE? It is always better to have as the […]

Selling your business? What if I told you that you could exclude up to $10 Million from the sale of your business if you meet certain parameters. It is important business owners take note of the requirements as they are very important in order to qualify for the exclusion. Section 1202 of the Internal Revenue […]