Selling a Business

Selling a business well starts long before a buyer shows up. These guides cover exit readiness, deal structure options, tax treatment, and the negotiation issues that determine what a seller actually walks away with.

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44 articles in this category.

Insurance Book of Business Sale: Legal Guide

A legal guide to buying or selling an insurance book of business: what transfers, carrier consent and broker-of-record letters, producer licensing, E&O tail coverage, diligence, and purchase agreement terms.

Jul 21, 2026

Selling an Accounting Practice: Legal Guide

A legal guide to selling an accounting or CPA practice: asset sale vs. stock sale, purchase agreement terms, client notice and consent, Section 7216 client data rules, non-competes, and retention structures.

Jul 21, 2026

Selling an RIA to an Aggregator: Legal Guide

Selling an RIA to an aggregator means cash and rollover equity, earnouts, and operating covenants. What the deal structure looks like and what to diligence about the buyer.

Jul 21, 2026

338(h)(10) Election vs. Asset Sale: Tax Structuring [2026]

A Section 338(h)(10) election allows a stock purchase to be treated as an asset sale for tax purposes. An M&A attorney explains when it is available, who benefits, what it costs the seller, and how it is used to break negotiation impasses.

Jun 2, 2026

Earnout vs. Holdback: What Sellers Need to Know

Both earnouts and holdbacks defer purchase price to after closing - but they work very differently. An M&A attorney explains how each is structured, when buyers demand them, and how sellers can negotiate better terms.

Jun 2, 2026

Earnout vs. Seller Note: Two Ways to Defer Price [2026]

Earnout or seller note? Both defer purchase price - but one is contingent on future performance and the other is unconditional debt. An M&A attorney explains when each is used, how each is structured, and which is better for sellers.

Jun 2, 2026

How to Sell a Business Without a Broker

Can you sell your business without a broker? Yes. Should you? It depends on your situation. An M&A attorney explains where DIY works, where it gets dangerous, and why you always need a transaction attorney regardless of the broker decision.

Jun 2, 2026

Indemnification Cap vs. Basket: Key Seller Protections

The indemnification cap limits total seller liability. The basket (deductible) determines when claims can be made. An M&A attorney explains how these two provisions interact, what market norms look like, and why sellers must negotiate both carefully.

Jun 2, 2026

S-Corp Asset Sale vs. Stock Sale: Tax Analysis for Sellers

Selling an S-corporation? The choice between an asset sale and a stock sale has significant tax consequences that differ from C-corp transactions. An M&A attorney explains the pass-through tax treatment, built-in gains, and the 338(h)(10) election option.

Jun 2, 2026

Distressed M&A and Section 363 Bankruptcy Sales: Legal Guide

A comprehensive legal guide to distressed M&A and Section 363 bankruptcy sales covering the automatic stay, stalking horse bidder mechanics, break-up fees, credit bidding, free and clear sale orders, successor liability, executory contract assumption, Section 1113 CBA treatment, environmental liabilities, 363(m) finality, and committee participation.

Apr 18, 2026

Multiemployer Pension Withdrawal Liability in M&A

A detailed legal analysis of multiemployer pension withdrawal liability in M&A transactions: MPPAA statutory framework, assessment methods, complete and partial withdrawal triggers, the Section 4212(c) asset sale safe harbor, purchaser bond mechanics, seller secondary liability, controlled group exposure, indemnification structures, escrow sizing, and R&W insurance treatment.

Apr 18, 2026

Section 363(f) Sale Orders and Successor Liability

A detailed legal analysis of Section 363(f) free and clear sale orders in bankruptcy: the five statutory bases under 363(f)(1)-(5), environmental and CERCLA liability treatment, product liability successor claims, tort liability carveouts under Trans World Airlines, due process for future claimants, channeling injunctions, sale order drafting best practices, and post-sale efforts to pierce free and clear orders.

Apr 18, 2026

Stalking Horse Bidder Protections in Section 363 Sales

A deep legal analysis of stalking horse bidder protections in Section 363 bankruptcy sales: break-up fee ranges and the In re O'Brien standard, expense reimbursement caps, bid procedure mechanics, minimum overbid increments, no-shop provisions, fiduciary outs, topping bid mechanics, matching rights, auction choreography, and stalking horse leverage at auction across the Third Circuit, Delaware, and Southern District of New York.

Apr 18, 2026

Business Exit Planning: Complete Guide for Owners

Most businesses listed for sale never sell. Business exit planning done right - starting 3-5 years early - can double your sale price and cut deal-killing surprises. Here's the legal roadmap from experienced M&A counsel.

Apr 17, 2026

ESOP Financing: Seller Notes and Capital Stack

The ESOP capital stack combines senior bank debt, mezzanine financing, seller notes, and the internal ESOP loan to fund the purchase of employer stock. This guide covers seller note terms, warrant structuring, coverage ratios, S-corp distributions, bank covenants, distressed ESOP restructuring, 1042 replacement property timing, and escrow mechanics.

Apr 17, 2026

Exit Readiness Assessment: A Three-Year Preparation Timeline

A structured three-year exit readiness assessment covers financials, management depth, customer concentration, legal housekeeping, and sell-side quality of earnings. Learn what buyers scrutinize and how to close the gaps before going to market.

Apr 17, 2026

FIRPTA Withholding in Cross-Border M&A Real Estate Deals

FIRPTA imposes a 15% withholding obligation on buyers acquiring US real property interests from foreign sellers. This guide covers IRC 1445 and 897, USRPHC testing, stock vs asset sale treatment, withholding exemptions, closing compliance forms 8288 and 8288-B, treaty elections, seller planning with blocker structures, 338(h)(10) interaction, and state withholding overlays.

Apr 17, 2026

Franchise Resale and Transfer Rules for Buyers and Sellers

Franchise resales require franchisor consent, ROFR compliance, transfer fees, training obligations, remodel requirements, and new guarantee execution. This guide covers every legal step for buyers and sellers navigating a franchise transfer.

Apr 17, 2026

Joint Venture Deadlock and Exit Mechanisms

A comprehensive guide to JV deadlock definition and escalation, Russian roulette and Texas shootout buy-sell provisions, push-pull mechanics, put-call options, mandatory buyout triggers, fair value appraisal procedures, ROFR, tag-along, drag-along, termination events, IP allocation on exit, wind-up, and post-dissolution obligations.

Apr 17, 2026

LP Secondary Sales and Tender Processes in PE Funds

A detailed legal analysis of LP secondary sales and tender processes in private equity funds: auction structure, pricing mechanics, purchase agreement key terms, GP consent and ROFR under the LPA, side letter assignment and MFN implications, buyer KYC, tax treatment for sellers and buyers including Section 751 look-through, deferred consideration, tender offer mechanics, and post-closing obligations.

Apr 17, 2026

Out-of-Court Distressed M&A: ABCs and Article 9 Sales

A structured legal guide to out-of-court distressed M&A transactions, covering Assignment for the Benefit of Creditors under Delaware and California law, Article 9 UCC foreclosure sales, the commercially reasonable manner standard, friendly Article 9 dispositions, state court and federal equity receiverships, workout structures, exchange offers, deep-discount debt acquisitions, and successor liability exposure outside Chapter 11.

Apr 17, 2026

Rollover Equity in M&A: How Sellers Retain Upside

Rollover equity lets selling owners retain a minority stake in the business after closing. Learn how rollover percentages, tax treatment, shareholder protections, and exit rights work in search fund and PE-backed deals.

Apr 17, 2026

Sale-Leaseback Transactions in M&A: Structuring Guide

Sale-leaseback transactions in M&A separate operating company value from real property and can fund a portion of the deal. This guide covers cap rate mechanics, OpCo-PropCo structure, triple-net lease terms, FASB ASC 842, tax treatment for buyers and sellers, investor buyer landscape, and due diligence scope for sale-leaseback closings.

Apr 17, 2026

Section 363 Sale Process: Timeline and Procedures

A Section 363 sale in bankruptcy requires navigating bid procedures, auction mechanics, sale hearing objections, and a final sale order that delivers free-and-clear title. This guide covers the full process from motion to close, including good-faith findings, notice requirements, US Trustee involvement, and liquidating trust structures.

Apr 17, 2026

Seller Financing in Small Business Sales

Seller financing appears in most small business acquisitions. Learn how seller notes are structured, what SBA rules require, how offsets work, and what both sides need to know before signing.

Apr 17, 2026

Real Estate Transfer Taxes in M&A: Asset vs Stock Sales

Real estate transfer taxes in M&A depend on whether the deal is structured as an asset purchase or a stock sale. This guide covers controlling interest transfer taxes, mansion taxes, documentary stamp taxes, mortgage recording taxes, exemptions, multi-state coordination, and penalty exposure for buyers and sellers.

Apr 17, 2026

Florida Asset vs. Stock Sale: Tax Treatment and Structure

Florida has no personal income tax, which shifts the asset versus stock negotiation in ways other states never see. Documentary stamp tax on seller notes, buyer preference for asset treatment, and what sellers actually give up when they agree to asset sales.

Apr 12, 2026

7 Signs Your Business Is Ready to Sell (2026)

How to know when your business is ready for sale. Financial readiness, owner dependency, market timing, and the legal preparation that determines whether you sell at full value or leave money on the table.

Mar 30, 2026

Distressed M&A and Section 363 Sales: A Buyer's Guide

Distressed M&A legal guide covering Section 363 sales, stalking horse bidder agreements, free-and-clear transfers, successor liability, DIP financing, credit bidding, executory contracts, cure amounts, and cross-border Chapter 15 considerations for buyers.

ESOP Transactions: Legal Guide for Sellers and Trustees

ESOP legal guide covering seller tax advantages, trustee fiduciary duties, adequate consideration, ESOP financing, seller notes, repurchase obligations, DOL enforcement, and closing mechanics for employee ownership transactions.

Franchise M&A: Buying and Selling Franchise Systems

Comprehensive legal guide to franchise M&A: FTC Franchise Rule compliance, FDD Item 1 and Item 23 change-of-control updates, assignment consents, ROFR mechanics, personal guaranty survival, development agreements, master franchise structures, non-compete enforceability, joint employer risk, and NLRB standards for franchise transactions.

Joint Ventures in M&A: Formation, Governance, and Exit

Comprehensive legal guide to joint ventures in M&A: entity selection, formation structure, governance frameworks, board composition, deadlock mechanisms, exit provisions, IP licensing, antitrust considerations, transfer restrictions, cross-border JVs, and dissolution.

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