· 7-minute read
How Corient Wealth Management Evaluates an Asset Sale vs. Stock Sale
Rule of thumb: when a buyer insists on an asset deal, ask for the extra tax divided by (1 minus the rate on the added price).
Read the article →· 9-minute read
Corient Wealth Management's Guide to the Installment Sale of a Business
Rule of thumb: divide the gain by the price to get the taxable share of every payment.
Read the article →· 8-minute read
The Costly Mistake of Counting on the QSBS Exclusion Under Section 1202 Before Checking Your Shares
The question usually comes up the week a buyer's letter of intent arrives and asks whether the deal is a stock purchase.
Read the article →· 9-minute read
How are earn-outs taxed when selling a private business?
Many sellers assume the full price is taxed in the closing year.
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Mistakes Selling a Small Business: 7 Traps That Inflate Your Tax Cost
The costliest mistakes when selling a small business are signing the letter of intent too early, accepting the buyer's price allocation and misjudging the closing date.
Read the article →· 8-minute read
How Much to Sell a Business for to Retire (a Walkthrough from Corient Wealth Management)
Recent federal law changes make earlier rules of thumb incomplete for sellers in their 50s.
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When to Sell My Business: Timing the Closing Around Tax Years and Medicare Rules
Rule of thumb: a January closing moves the balance due on the gain from about 4 months after closing to about 15 months.
Read the article →· 7-minute read
How to Use a Pre-Sale Checklist for Business Owners to Protect Deal Value
The question usually starts the week a buyer's first email asks for 3 years of tax returns and monthly financials, which is when owners find that some steps, like holding periods and clean sample years, can't be rushed.
Read the article →· 8-minute read
How Corient Wealth Management Approaches a Charitable Remainder Trust Business Sale
Each yearly payout is taxed as ordinary income and then capital gain until the original gain is used up, and the shares have to move into the trust before a letter of intent is signed.
Read the article →· 10-minute read
The Corient Wealth Management Guide to ESOP vs. Private Equity
The deferral only applies to C corporation stock held at least 3 years before the sale.
Read the article →· 8-minute read
The W-2 Wage Misconception in a SEP-IRA vs. 401(k) for a Small Business
The question usually comes up in January, when the W-2s arrive.
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