We’ve all heard the phrase that the “whole is greater than the sum of its parts.” But you might not know this theory can apply when valuing business interests. Control Is Valuable When a publicly traded business is acquired in the whole by an outside buyer, it’s often purchased for a greater value on a per…

In today’s tight labor market, small businesses — including restaurants, delivery services, retail stores and manufacturers — are struggling to attract and retain top-quality staff. The conditions are likely to worsen in many sectors as demand ramps up during the summer months. To be competitive with other employers, you’ll need to be proactive in identifying candidates…

Purchase price allocations are an important part of negotiating a successful M&A transaction. The value of most assets — such as receivables, inventory and equipment — may be fairly straightforward. But the value of noncompete agreements is often a sticking point. To complicate matters, the buyer and seller may have conflicting tax objectives. This is because…