#ESOP

2 articles found

Selling to an ESOP in 2026: Deal Math, Section 1042, and the Repurchase Obligation
#esop#business exit strategy#succession planning

Selling to an ESOP in 2026: Deal Math, Section 1042, and the Repurchase Obligation

How an ESOP sale works in 2026: leveraged deal math, Section 1042 deferral, S corporation tax rules, repurchase obligations, and the new valuation rules.

Jan 25, 20269 min read
Business Succession Planning: Buy-Sell Agreements, Buyers, and Deal Terms That Protect Value
#succession planning#exit strategy#business strategy

Business Succession Planning: Buy-Sell Agreements, Buyers, and Deal Terms That Protect Value

Succession planning for owners: the Connelly buy-sell trap, 2026 SBA seller note rules, ESOP and installment sale tax rules, and what small businesses sell for.

Jan 23, 202610 min read