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  • Don’t overlook tax considerations when selling your business

    May / June 2021
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1024

    Abstract: When the COVID-19 pandemic first hit, economic uncertainty caused many business owners contemplating a sale — as well as many prospective buyers — to put their plans on hold. Now that there’s some light at the end of the pandemic tunnel, interest in buying and selling businesses seems to be picking up. This article explores various tax considerations when selling a business. A sidebar examines potential state tax implications when selling a business.

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  • Liquidation value may be more relevant in a troubled economy

    November / December 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1024

    Abstract: Most appraisal assignments call for going-concern value — that is, the value of a business as if it will continue to operate profitably into perpetuity. But in a troubled economy, going-concern value might not be as relevant as liquidation value — especially if a business is unprofitable and is having trouble paying off its debt. This article defines liquidation value and explains how valuators can help assess whether it’s relevant, in light of the company’s situation. A sidebar discusses the differences between a forced liquidation and an orderly one. Recommended Article

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