Top five must-reads this week in the world of SMB acquisitions and operations
Early lease review prevents consent delays, rent resets, and hidden costs by turning lease risks into price cuts, escrows, or closing terms.
Goodwill drives buyer amortization and seller tax exposure; structure, Section 1060 allocation, and Section 197 decide outcomes.
Bonus depreciation shifts tax savings into year one - model the tax shield separately to avoid overstating valuation.
Inventory sensitive data, enforce time-bound access, encrypt transfers, set retention rules, and test restores during M&A.