Blog Articles

Lower and middle market M&A in 2026 is defined by disciplined pricing, creative deal structures, and a premium on operational readiness. With rates still a meaningful input to valuation and lenders favoring cash-flow durability, the most successful transactions are those that pair realistic expectations with strong quality-of-earnings, clear value-creation levers, and thoughtful risk allocation. This […]

Company building is shifting from a niche model into a core way new ventures will be formed, funded, and scaled. Investors are moving from “backing a founder’s singular idea” toward underwriting repeatable venture creation systems—where speed, capital efficiency, and de-risked execution matter as much as vision. This evolution will reshape founder career paths: more founders […]

To build a business attractive to buyers, entrepreneurs should specialize their offerings, diversify their client base, and transform services into repeatable products. Establishing a positive cash flow cycle, creating measurable sales systems, and cultivating a strong management team further enhance a company’s appeal. Thorough documentation of processes, strategic growth planning, transparent communication, and clearly defined personal exit goals also play crucial roles. By integrating these strategies, business owners can maximize their company’s market value, ensuring operational independence, sustainable growth, and successful long-term exits.

Gain comprehensive insights into the crucial distinctions between Business Valuation and Purchase Price Allocation (PPA). This detailed guide explores the essentials of Purchase Price Allocation, provides in-depth explanations of intangible assets recognized in PPA, and discusses valuation methodologies. Gain clarity on critical considerations when performing PPA, illustrated by a practical example.

This blog introduces comprehensive business exit strategies, covering internal methods such as Family Succession, Management Buyouts (MBO), Sale to Existing Partners, and Employee Stock Ownership Plans (ESOP), as well as external strategies including Sale to Third Parties, Recapitalization, Initial Public Offering (IPO), and Orderly Liquidation. Learn the implications, advantages, disadvantages, and key considerations to successfully navigate your business exit.

Selling your middle-market business can be a lucrative yet complex undertaking. This post explores common pitfalls including inadequate preparation, unrealistic valuations, disorganized financial records, excessive customer concentration, owner-dependency issues, unresolved tax/legal matters, weak negotiation positions, ineffective buyer screening, poor communication, absence of a solid transition plan, state/local tax exposure, and subpar accounting practices. We also provide practical strategies to proactively address these challenges, ensuring a smoother and more profitable sale process.

Many middle-market business owners mistakenly equate valuation with purchase price, leading to confusion and disappointment during negotiations. This post clarifies the fundamental differences between these two critical figures, exploring how valuation methodologies are applied, why the final purchase price often diverges significantly from initial valuations, and strategies to bridge the gap and maximize value in transactions.

Discover how the Value Acceleration Methodology™, developed by the Exit Planning Institute, provides Korean business owners with a strategic framework to significantly enhance business value and make exit timing irrelevant. Yong Kwon offers a detailed, step-by-step explanation tailored specifically for Korean entrepreneurs, highlighting actionable insights that integrate personal, financial, and business objectives to ensure optimal exit strategies on your terms.

An extensive exploration of Small & Middle Market mergers and acquisitions (M&A), highlighting their definitions, importance, prevalence among Korean-owned businesses in the U.S., detailed step-by-step processes involved, and anticipated trends and insights for 2025. Understanding these dynamics can empower business owners to seize strategic growth opportunities and maximize value in the increasingly competitive marketplace.