The New SBA $10 Million Rule, What It Means for Buyers and Sellers in the Lower Middle Market
The SEC’s New Capital Raising Proposal Could Reshape the Exit and Financing Playbook for Growth Companies
Three 2026 Tax Changes That Could Reshape Small Business Deals
SBA’s New Prior Loss Rule Update: A Welcome Dose of Common Sense
Transferability Is the New Premium: A Lawyer’s View of the Disciplined Buyer Market
Business attorneys reviewing M and A diligence materials, Warren Kalyan, Austin and New York
The Corporate Transparency Act Pullback, What Small Businesses Should Do Now
Small business owner reviewing ownership and compliance documents under the FinCEN Corporate Transparency Act in 2026
The 2026 Lower Middle Market Deal Playbook: Why More SMB Acquisitions Are Being Won in the Purchase Agreement
Lower middle market M and A is alive in 2026, but deals are won in the purchase agreement. What buyers and sellers need to know about deal structure.
2026 Is Rewarding the Prepared Seller, Why Lower Middle Market Deals Are Moving Again, but Only for Businesses Ready for Diligence
Lower middle market M and A is rebounding in 2026, but buyer selectivity is brutal. Verifiable earnings, contract durability, founder independence, legal hygiene, and sector compliance separate closed deals from broken ones. Preparation, not pitch, decides valuation.
The New Financing Bottleneck in Small Business M&A: What Buyers and Sellers Need to Know About SBA's 2026 Ownership Rules
Effective March 1, 2026, the SBA requires 100 percent U.S. citizen ownership for 7(a) and 504 loans, with a six-month lookback. Green card holders are ineligible. Lower middle market buyers and sellers should confirm eligibility before signing LOIs, not after diligence has begun.

