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Business Valuations Business Assets

Opportune LLP

Business Combinations vs Asset Acquisitions ...

Opportune LLP on

The classification of a transaction as either a business combination or an asset acquisition for financial reporting purposes has recently received greater attention. The differences between the two types of transactions can...more

Venable LLP

Earnouts and Their Tax Treatment

Venable LLP on

As buyers and sellers engage in negotiations for the sale of a business, often there may be disagreements as to the value and expected growth of that business. One party might currently value the business higher than the...more

Kerr Russell

Adjustments To Net Working Capital For A Business Transaction: The Art And The Science

Kerr Russell on

Generally, net working capital is determined by subtracting the business’ current liabilities from its current assets, excluding cash. Transactions are commonly structured on a “cash free” basis with the seller retaining the...more

Bradley Arant Boult Cummings LLP

Successfully Dividing Business Assets in a Marital Divorce: Creative Options for Valuing and Dividing Private Company Interests

Marital divorces are often difficult under the best of circumstances, but tensions may be even higher when the marital estate includes substantial interests the married couple own jointly in private companies, which they are...more

Buckingham, Doolittle & Burroughs, LLC

Planning Beyond The Sale Of A Business: Understanding Working Capital Adjustments

• The most common post-sale dispute involves determining the working capital of the sold business. • In planning for the sale, the parties should agree on what is a normal working capital amount, as well as the elements of...more

Gray Reed

Can a Family Business Succession Plan be Successful?

Gray Reed on

Finishing a best-year-ever 2018 and being questioned daily by his second wife Anna Nicole about making her children officers and owners of the family business Buxboro State Bank, Big Daddy Ernest Bux concludes, at 65 years...more

Ervin Cohen & Jessup LLP

Dividing the Assets: Different Types of Businesses

This is the latest in my series of articles examining how the marital interest of one spouse in the ownership of a business enterprise can be monetized in the division of assets in a divorce. Prior articles have largely...more

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