Category: Articles
Fine-tuning the Financials: 4 Common Adjustments When Valuing a Busineses
Estimating a company’s value requires more than just reading its income statement or balance sheet. Valuation professionals look beyond historical results to assess future potential. To do that, your expert may make targeted financial statement adjustments to more...
Why Timing is So Important When Valuing a Business
Before jumping headfirst into a business valuation, you need to iron out the fundamentals. One critical factor to identify up front is the effective valuation date, especially in today’s volatile market conditions. What’s appropriate may vary depending on the...
IRS Issues Guidance on R&E Deductions
The IRS has released transitional guidance (Revenue Procedure 2025-28) on how businesses can apply the One Big Beautiful Bill Act (OBBBA) changes to Section 174 research and experimentation (R&E) expenses. The guidance provides new options for both small and large...
Rethinking Meals & Entertainment Deductions
The One Big Beautiful Bill Act (OBBBA) brings several important updates to how businesses can deduct meals and entertainment (M&E) expenses. While some rules remain the same, others will change starting in 2026. Understanding what’s deductible—and what’s not—can...