An Equipment-Heavy Business Sale Needs a Recapture Cash Model
Why a manufacturing or service-company seller should model each asset class before accepting deferred consideration.
TOPIC COLLECTION
Sale structure
A focused reading path from The Exit Ledger. Start with the question closest to your situation, then review the linked sources and documentation steps.
Inventory at Closing: Keep Quantity, Value, and Tax Basis Separate
A sale-day count process that supports negotiation and reporting without treating all inventory numbers as interchangeable.
You Will Work for the Buyer: Separate Your Employment Deal From the Sale
Evaluate salary, bonuses, consulting, and purchase consideration as distinct economic commitments.
Rollover Equity in a Business Sale: Ask What You Will Own Next
Separate cash proceeds from the rights, risk, and reviewed tax treatment of your continuing investment.
Selling a Service Firm: Decide Who Collects the Old Receivables
Resolve ownership, customer communication, collection fees, and reporting before the first post-closing customer payment.
A Buyer Requests a Section 338(h)(10) Election: Model It Before You Agree
Understand how a legal stock transaction can require a different tax model and coordinated election process.