Transaction Advisory
Qualified Small Business Stock Changes: Higher Caps, Shorter Holding
Tucked within the One Big Beautiful Bill (OBBB) Act is a meaningful update to the tax code: revisions to the Qualified Small Business Stock (QSBS) gain exclusion under Section 1202. Long used as a tool to encourage innovation and investment in early-stage businesses, the QSBS rules have now been clarified and expanded. The changes are […]
AAFCPAs Tax Partners Featured in Dealmaking Panel Discussion
AAFCPAs is proud to speak at the upcoming AM&AA New England Chapter networking event. Tax Partners Julie Sauriol, CPA and Richard Weiner, CPA, MST, CM&AA will join fellow panelist Sarah Grossman, CBI of BayState Business Brokers, for a discussion on collaboration in mergers and acquisitions. This program will provide insight into how advisors from different […]
Asset Sale vs. Stock Sale: Key Differences When Selling a Business
Selling a business can take many forms. Some owners transfer shares to employees through an Employee Stock Ownership Plan (ESOP). Others stage a management buyout or pass control gradually to family. But in most private company sales, the structure falls into one of two broad categories: asset sale or stock sale. The distinction matters. Each […]
Why More Business Owners Are Turning to ESOPs for Succession
More business owners are turning to employee stock ownership plans (ESOPs) to ensure continuity, reward long-serving team members, and transition out with intention. Unlike sales to outside buyers, ESOPs keep ownership within the company, preserving institutional knowledge and culture. Beyond continuity, ESOPs provide a pathway to liquidity that aligns with both financial goals and legacy. […]
Inventory Costing: One of Cannabis’s Most Misunderstood and Financially Critical Business Processes
Cannabis Business Times (August 06, 2025)- Inventory costing remains one of the most misunderstood and financially consequential areas in the cannabis industry. For cultivators, the process begins in the soil. Costs start accumulating long before harvest, yet many fail to track expenses like nutrients, labor, and overhead as plants move through the stages of clone, […]
Buy-Sell Agreements, Life Insurance & Business Valuation: What Owners Must Know
Business owners are often reluctant to plan for the eventual transition of ownership, even though the need for succession is inevitable, whether it comes through retirement or unforeseen circumstances. Too often, the process is delayed because it feels premature, uncomfortable, or overwhelming. Some believe that having life insurance or a signed agreement in place is […]
Tax and Accounting Implications in Buy-Side Business Transactions
Understanding the myriad tax implications of a buy-side business acquisition is essential to achieving a successful outcome. The way you structure the deal and approach due diligence can influence your financial results and help to avoid costly pitfalls. With the right strategies, you can identify opportunities to maximize tax benefits and streamline the integration process. […]
M&A Activity Set to Increase in 2025 Amid Economic and Demographic Shifts
After a period of slowed deal making driven by high interest rates and uncertainty, the M&A landscape could look very different in 2025. As the economy adjusts to changing tax policies, evolving market conditions, and demographic shifts, business owners may find new opportunities to buy or sell. For many, 2025 could be the year to […]
The Hidden Costs of Selling a Business Without a Plan
In this article: Selling a business is one of the most significant financial decisions owners face, with implications that reach far beyond the transaction itself. A lack of strategic planning could mean leaving value on the table or overlooking critical opportunities. To ensure the sale supports your financial and personal goals, careful preparation and guidance […]