Tag: seller note
-
OBBB Shifts the Seller Note Equation in Small-Business Exits
The signing of the Opportunity for Business Builders and Buyers (OBBB) Act into law introduced a major turning point for small-business transactions. Designed to modernize the tax code for main-street and lower-middle-market M&A, the legislation has significant implications for deal structures involving seller financing. Seller Edge Capital has reviewed the…