Top five must-reads this week in the world of SMB acquisitions and operations
Outline post-closing documentation, deadlines, and retention rules for SBA 7(a) and 504 loans—required forms, lender/borrower obligations, and submission tips.
Asset sales let buyers limit liabilities and claim tax step-ups; stock sales preserve permits, contracts and favor sellers—compare legal, tax, and continuity trade-offs.
Clear Form 8594 guidance for SMB asset sales: align buyer/seller allocations across seven classes, document FMV, file supplemental forms, and avoid IRS penalties.
Understand SBA loan tax rules: interest deductibility, non-taxable proceeds, principal basis effects, guaranty fee amortization, and purchase price allocation for depreciation.
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