Value is relative. Some assignments call for an appraisal of the entire entity on a controlling basis. Others require the valuation of a minority interest that may lack control and “marketability.” How do these situations differ, and how do business valuation professionals account for these differences? Level of ValueThe ability to control a business has…

The deadlines for filing 2024 tax returns (or extensions) are fast approaching. Has your small business taken advantage of all the legitimate ways to lower its federal income tax bill for 2024? Fortunately, it may not be too late to make some tax-smart moves for last year. Tax Filing Deadlines for 2024The federal income tax…

Global merger and acquisition (M&A) volume is expected to surpass $4 trillion in 2025, the highest in four years, according to Reuters. Reasons for the anticipated surge include recent interest rate cuts by the Federal Reserve and GOP promises of fewer regulations and lower taxes for U.S. businesses and their owners. Tariffs — if enacted…