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Unlocking F Reorganizations: The Hidden Strategy for Seamless Business Transitions
Brief Companies often face challenges when transferring contracts, licenses, or navigating complex tax implications during corporate transactions such as mergers and acquisitions, divestitures, or corporate restructuring. An F reorganization (F reorg) is a relatively under-the-radar tool that can help businesses overcome these obstacles. This article explains why the F reorg is an effective strategy for achieving stock-like treatment of contracts and licenses while retaining
Erik Latterell
5 days ago5 min read


Asset Deal vs. Stock Deal: What Business Owners Need to Know?
Brief This article explains the difference between asset deals and stock deals, how each legal structure (LLC, S Corp, C Corp) is impacted, and why these choices affect valuation, taxes, and deal negotiations. Introduction When selling your business, one of the first questions is whether the buyer will purchase the assets or the ownership interests (stock or membership units). This decision is more than a legal technicality — it can materially impact taxes, liability, and pur
Erik Latterell
5 days ago4 min read


What Is Net Working Capital and Why Don’t I Keep My Receivables?
Brief This article explains Net Working Capital (NWC), why it matters to business operators, and how it impacts M&A transactions,...
Erik Latterell
Jun 26, 20259 min read


Rolled Equity. Why it is Not Deferred Purchase Price
Introduction: What Is Rolled Equity? Rolled equity refers to the reinvestment of sale proceeds into the new ownership structure...
Erik Latterell
Jun 26, 20254 min read


How Is a Company Valued?
We are frequently asked questions that center around the concept of business valuation—sometimes directly, and other times through...
Erik Latterell
Jun 26, 20257 min read
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