Company

Sources

Every figure on this site comes from a public source we have read. This page lists them all, by the kind of source and by the page and section that uses each one.

Publishers
303
Documents
533
Pages
61

How we source

The rules every figure follows

  1. Primary sources first

    The agency that counts it, the statute that sets it, the firm that ran the deals. A secondary source is used only where no primary one publishes the figure.

  2. A figure carries its year

    Multiples, rates, and deal counts move. Each figure is stated with the year it is for, and the list below says the same.

  3. In our own words

    We restate what a source found. Nothing is copied from a source, and nothing is added that a source does not say.

  4. Read against our own work

    Published ranges are set beside the FNDRS industry playbooks, so a figure that disagrees with what the deal team sees is caught before it is used.

By kind

Every source, by the kind it is

Each publisher is filed under one kind. Open a kind to see its publishers, the documents we used, and the pages that use them.

FNDRS1 publisher

Our own work: the industry playbooks the deal team keeps, read against the public sources below.

Government agencies and statistics56 publishers

Federal and state agencies: the Census Bureau, the SBA Office of Advocacy, the Bureau of Labor Statistics, the SEC, and each state's department of revenue, its secretary of state, and its economic development office.

Statutes and legislatures41 publishers

The law itself: state codes and statutes, the legislatures that publish them, and the public libraries that reproduce them, such as Justia and Cornell's Legal Information Institute.

Tax research4 publishers

Independent research on state and federal tax: rates, brackets, and how a sale is taxed.

M&A advisors, investment banks, and valuation firms26 publishers

The firms that run and price deals and publish what they see: sector reports, multiples, and deal counts.

Marketplaces and business brokers8 publishers

Where small and mid-sized businesses change hands, and the brokers who sell them: asking prices, sale prices, and time to sell.

Law, accounting, tax, and wealth firms87 publishers

Practitioners who write on what a sale involves: deal law, employment rules, tax planning, trusts, and the money after the close.

Associations, chambers, and universities13 publishers

Trade and professional bodies, chambers of commerce, employee ownership centres, and university research.

Company reports and filings17 publishers

What companies say about themselves: investor relations, annual reports, and press releases.

News, journals, and reference50 publishers

Business and trade press, local news, and general reference works.

Industry pages

The sources behind each industry page

What each industry valuation page cites, section by section.

Home services

Open the page

Researched 7 October 2026

The price

  1. HVAC Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  2. FNDRS industry playbookFNDRS
  3. M&A in the Residential HVAC Services Industry and What's Driving GrowthKroll, 2025
  4. HVAC Services M&A UpdateCapstone Partners, 2026

The buyers

  1. HVAC Services M&A UpdateCapstone Partners, 2026
  2. M&A in the Residential HVAC Services Industry and What's Driving GrowthKroll, 2025
  3. Residential Services M&A UpdateCapstone Partners, 2026

What they check

  1. M&A in the Residential HVAC Services Industry and What's Driving GrowthKroll, 2025
  2. U.S. HVAC M&A Industry Update, Summer 2026PKF O'Connor Davies, 2026

SaaS

Open the page

Researched 7 October 2026

The price

  1. 2Q26 SaaS M&A and Public Market ReportSoftware Equity Group, 2026
  2. FNDRS industry playbookFNDRS
  3. 2025 Private SaaS Company ValuationsSaaS Capital, 2025
  4. Acquire.com Biannual Acquisition Multiples Report (Jan 2026)Acquire.com, 2025

The buyers

  1. 2Q26 SaaS M&A and Public Market ReportSoftware Equity Group, 2026
  2. Constellation Software Inc. Announces Results for the Fourth Quarter and Year Ended December 31, 2025Constellation Software, 2025

What they check

  1. What is a Good Retention Rate for a Private SaaS Company in 2025?SaaS Capital, 2024
  2. 2026 Open Source Risk in M&A by the NumbersBlack Duck, 2026

Professional services

Open the page

Researched 7 October 2026

The price

  1. Accounting & Tax Practice Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  2. FNDRS industry playbookFNDRS
  3. Marketing Services M&A Update, August 2023Capstone Partners, 2023
  4. Q2 2026 Professional Services Market UpdateLincoln International, 2026

The buyers

  1. Q2 2026 Professional Services Market UpdateLincoln International, 2026
  2. Accounting Services Market Update, March 2025Capstone Partners, 2024
  3. Marketing Services Market UpdateCapstone Partners, 2026

What they check

  1. Marketing Services M&A Update, August 2023Capstone Partners, 2023
  2. Accounting Services Market Update, March 2025Capstone Partners, 2025
  3. Q2 2026 Professional Services Market UpdateLincoln International, 2026

Manufacturing

Open the page

Researched 7 October 2026

The price

  1. Manufacturing Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  2. FNDRS industry playbookFNDRS
  3. Manufacturing Quarterly Update, Q4 2025Carter Morse & Goodrich (citing GF Data), 2025
  4. Precision Manufacturing Market Update – May 2026Capstone Partners, 2026

The buyers

  1. Annual Industrials M&A Report – Middle Market Deal Activity and 2026 OutlookCapstone Partners, 2025
  2. Precision Manufacturing Market Update – May 2026Capstone Partners, 2026
  3. Who's Buying in the Lower Middle Market in 2026? Key Buyer Trends From Axial DataAxial, 2025

What they check

  1. Manufacturing Quarterly Update, Q4 2025Carter Morse & Goodrich, 2025
  2. Precision Manufacturing Market Update – May 2026Capstone Partners, 2026

Healthcare practices

Open the page

Researched 7 October 2026

The price

  1. Dental Practice Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  2. FNDRS industry playbookFNDRS
  3. Dental Practice EBITDA Multiples 2026FOCUS Investment Banking, 2025
  4. Physician Practice M&A Multiples 2026FOCUS Investment Banking, 2026

The buyers

  1. Physician Practice Characteristics in 2024: Private Practices Account for Less Than Half of Physicians in Most SpecialtiesAmerican Medical Association, 2024
  2. PAI-Avalere Health Report on Physician Employment Trends and Practice Acquisitions: 2018-2026Physicians Advocacy Institute and Avalere Health, 2026
  3. 2025 Dental Transactions UpdateFOCUS Investment Banking, 2025

What they check

  1. Dental Practice EBITDA Multiples 2026FOCUS Investment Banking, 2026
  2. Dental Practice Valuation CalculatorFOCUS Investment Banking, 2026
  3. US State Regulatory Spotlight on Healthcare Transactions: Reflections From 2025Latham & Watkins, 2025

Construction

Open the page

Researched 7 October 2026

The price

  1. Construction Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  2. FNDRS industry playbookFNDRS
  3. Valuation Multiples for a Construction CompanyPeak Business Valuation, 2026
  4. Construction Services M&A Update, February 2026Capstone Partners, 2025

The buyers

  1. Construction Services M&A Update, February 2026Capstone Partners, 2025
  2. Employee Ownership by the Numbers, snapshot, February 2026National Center for Employee Ownership (NCEO), 2026

What they check

  1. Construction Services M&A Update, February 2026Capstone Partners, 2025
  2. Case Study: Construction Acquisitions Gone Awry, a Quality of Earnings StoryBlue & Co., LLC, 2022
  3. Navigating Surety Bonds for Contractors in Private Equity TransactionsGallagher, 2025

E-commerce

Open the page

Researched 7 October 2026

The price

  1. Website & E-Commerce Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  2. FNDRS industry playbookFNDRS
  3. Ecommerce Valuation Multiples: H1 2026 DataFlippa, 2026
  4. E-Commerce M&A Update, December 2024Capstone Partners, 2024

The buyers

  1. E-Commerce Sector Update, April 2026Capstone Partners, 2025
  2. The Amazon Aggregator is DeadMarketplace Pulse, 2024
  3. 2026 State of the Industry ReportEmpire Flippers, 2025

What they check

  1. Ecommerce Valuation Multiples: H1 2026 DataFlippa, 2026
  2. E-Commerce M&A Update, December 2024Capstone Partners, 2024
  3. E-Commerce Sector Update, April 2026Capstone Partners, 2026

IT services

Open the page

Researched 7 October 2026

The price

  1. IT & Software Service Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  2. FNDRS industry playbookFNDRS
  3. IT Services Valuation Multiples: 2015-2026Aventis Advisors, 2026
  4. Managed Service Provider (MSP) Market Update, Q2 2026Drake Star, 2026

The buyers

  1. Who Is Buying MSPs? Top Acquirers of Managed Service Providers: 2015-2025Aventis Advisors, 2025
  2. Managed Service Provider (MSP) Market Update, Q2 2026Drake Star, 2026
  3. IT Services Valuation Multiples: 2015-2026Aventis Advisors, 2026

What they check

  1. MSP M&A Buyers Prioritize Recurring Revenue and MaturityChannel Insider, 2026
  2. Managed Service Provider (MSP) Market Update, Q2 2026Drake Star, 2026

Agriculture

Open the page

Researched 11 October 2026

The price

  1. FNDRS industry playbookFNDRS
  2. Agriculture Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  3. Nursery & Garden Center Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  4. Buying and Selling a Winery: What to Know Before You Start, with Erik McLaughlin of MetisInnoVint (Expert Talks), 2025

The buyers

  1. Survey dissects farmland sales, price outlook (the Illinois Society of Professional Farm Managers and Rural Appraisers' annual survey)AgriNews (Shaw Media), 2024
  2. Buying and Selling a Winery: What to Know Before You Start, with Erik McLaughlin of MetisInnoVint (Expert Talks), 2025

What they check

  1. Buying and Selling a Winery: What to Know Before You Start, with Erik McLaughlin of MetisInnoVint (Expert Talks), 2025
  2. Purchases and Sales of Agricultural Real Property: An Issues Checklist (Kellen Holgate, AALA 2019)American Agricultural Law Association, 2019

Health and fitness

Open the page

Researched 11 October 2026

The price

  1. FNDRS industry playbookFNDRS
  2. Gym & Fitness Center Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  3. How to Value a Gym: SDE, Multiples and What a Gym Is Actually WorthTwo-Brain Business (gym mentorship firm), 2026
  4. 2H 2025 Fitness Market UpdateHoulihan Lokey, 2025

The buyers

  1. People want to go to the gym: why fitness M&A is surging in 2025Front Office Sports, 2025
  2. 2H 2025 Fitness Market UpdateHoulihan Lokey, 2025
  3. How to Value a Gym: SDE, Multiples and What a Gym Is Actually WorthTwo-Brain Business (gym mentorship firm), 2026

What they check

  1. Buying a GymAcquisition Stars (M&A law firm), 2026
  2. How to Value a Gym: SDE, Multiples and What a Gym Is Actually WorthTwo-Brain Business (gym mentorship firm), 2026
  3. People want to go to the gym: why fitness M&A is surging in 2025Front Office Sports, 2025

Real estate

Open the page

Researched 11 October 2026

The price

  1. FNDRS industry playbookFNDRS
  2. Property Management Business Valuation Multiples & Financial BenchmarksBizBuySell, 2025
  3. How to Sell a Property Management Company (2026): Per-Door & EBITDA MathCT Acquisitions (business broker), 2026
  4. Sell a Home Inspection Business (2026): Valuations and BuyersCT Acquisitions (business broker), 2026

The buyers

  1. How to Sell a Property Management Company (2026): Per-Door & EBITDA MathCT Acquisitions (business broker), 2026
  2. Sell a Home Inspection Business (2026): Valuations and BuyersCT Acquisitions (business broker), 2026

What they check

  1. How to Sell a Property Management Company (2026): Per-Door & EBITDA MathCT Acquisitions (business broker), 2026
  2. Sell a Home Inspection Business (2026): Valuations and BuyersCT Acquisitions (business broker), 2026
  3. How to value your title agency for an acquisitionTitleCapture (software vendor), 2023

State pages

The sources behind each state page

What each sell-by-state page cites, chapter by chapter.

Alabama

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: AlabamaSBA Office of Advocacy, 2024
  2. 2024 Small Business Profile: AlabamaSBA Office of Advocacy, 2022

The tax on the sale

  1. Alabama Capital Gains Tax in 2025 ExplainedValur, 2025
  2. Alabama Capital Gains Tax: 5% Bracket + the Federal DeductionTaxstra, 2025
  3. Business Privilege Tax MinimumAlabama Retail Association, 2024

The rules of the sale

  1. I received an assessment from the department for taxes owed by my predecessor. Is this right?Alabama Department of Revenue
  2. Noncompete Agreements: Alabama (Ala. Code 8-1-190 et seq.)Bradley Arant Boult Cummings, 2016
  3. The Wild West of Business Brokerage: States Where Anyone Can Call Themselves a Business BrokerE. Howard Law

The surprising thing

  1. Alabama Federal Deductibility Issues & SolutionsTax Foundation

Who buys

  1. Alabama Angel Investing: Birmingham, HuntsvillePlay Money, 2017
  2. Private Equity-Backed Acquisitions in AlabamaPrivSource, 2024
  3. Private Equity-Backed Acquisitions in AlabamaPrivSource

After the close

  1. Alabama Code § 35-4A-5 (2024) - Exclusions from Statutory Rule Against PerpetuitiesJustia, 2024
  2. Alabama's Qualified Dispositions in Trust ActGreenspoon Marder LLP, 2021
  3. Alabama Estate Tax Explained 2025Valur, 2025

Alaska

Open the page

Researched 29 September 2026

Where you stand

  1. Alaska 2025 State ProfileSBA Office of Advocacy, 2025
  2. Alaska 2025 State ProfileSBA Office of Advocacy, 2024
  3. SBA 7(a) Loans by StateF. Blake Bank, 2024

The tax on the sale

  1. Alaska Capital Gains Tax 2025 ExplainedValur, 2025
  2. Alaska Corporate Tax Rates - 2025Tax-Rates.org, 2025
  3. Alaska Sales Tax Rates and CalculatorStripe, 2026

The rules of the sale

  1. Are noncompete agreements enforceable in Alaska?Birch Horton Bittner & Cherot, 2024
  2. The Wild West of Business Brokerage: States Where Anyone Can Call Themselves a Business BrokerE. Howard Law
  3. Business Licensing FAQsAlaska Department of Commerce, Community, and Economic Development, 2026

The surprising thing

  1. Permanent Fund Dividend - Eligibility RequirementsState of Alaska, Permanent Fund Dividend Division

Who buys

  1. GCI CommunicationWikipedia, 2018
  2. Taking Care of Business: Regional Corporations Score AchievementsAlaska Business Magazine, 2024
  3. Taking Care of Business: Regional Corporations Score AchievementsAlaska Business Magazine, 2025

After the close

  1. Alaska Asset Protection TrustsPeak Trust Company, 1997
  2. Dynasty Trust: Creditor Protection for Multiple Generations and the States That Allow ItAlper Law
  3. Permanent Fund Dividend - Establishing ResidencyState of Alaska, Permanent Fund Dividend Division

Arizona

Open the page

Researched 29 September 2026

Where you stand

  1. Arizona 2025 State ProfileSBA Office of Advocacy, 2025
  2. Arizona 2025 State ProfileSBA Office of Advocacy, 2024
  3. Recent Private Equity-Backed Acquisitions in ArizonaPrivSource

The tax on the sale

  1. Arizona Capital Gains Tax: 1.875% on Long-Term GainsTaxstra, 2025
  2. S.1331 income tax subtraction; capital gains (fact sheet)Arizona State Legislature, 2026
  3. Fiduciary and Estate TaxArizona Department of Revenue, 2005

The rules of the sale

  1. 42-1110 Successor liability for taxArizona State Legislature
  2. BusinessArizona Department of Revenue
  3. The Ins and Outs of Non-Compete AgreementsHarrison Law

The surprising thing

  1. Arizona Capital Gains Tax in 2025 ExplainedValur, 2025

Who buys

  1. GoDaddyWikipedia, 1997
  2. CarvanaWikipedia, 2012
  3. Recent Private Equity-Backed Acquisitions in ArizonaPrivSource, 2025

After the close

  1. Arizona’s Rule Against Perpetuities (Opinion I18-006)Arizona Attorney General, 2018
  2. Arizona Hybrid Domestic Asset Protection TrustsPennington Law, PLLC

Arkansas

Open the page

Researched 29 September 2026

Where you stand

  1. Arkansas 2025 State ProfileSBA Office of Advocacy, 2022
  2. Arkansas 2025 State ProfileSBA Office of Advocacy, 2025

The tax on the sale

  1. Arkansas Capital Gains Tax: The 50% Exclusion and $10 Million BreakTaxstra, 2025
  2. Capital Gains TaxArkansas Economic Development Commission, 2025
  3. Franchise Tax / Annual ReportArkansas Secretary of State, 2026

The rules of the sale

  1. Business Acquisition Lawyer in ArkansasAcquisition Stars
  2. Arkansas Code § 4-75-101 (2025) - Covenant not to compete agreementsJustia, 2025
  3. Bulk Sales Law by State: Does UCC Article 6 Apply?Aaron Hall, Attorney

The surprising thing

  1. Arkansas Capital Gains Tax: The 50% Exclusion and $10 Million BreakTaxstra, 2025
  2. Arkansas Code § 26-51-815 (2016) - Computing capital gains and lossesJustia, 2016

Who buys

  1. Acxiom’s Arkansas operations sold in $2.3 billion dealTalk Business & Politics, 2018
  2. Stephens Inc.Encyclopedia of Arkansas, 1933
  3. Stephens Inc.Encyclopedia of Arkansas, 2009

After the close

  1. Subject 705 Estate TaxArkansas Department of Finance and Administration, 2005
  2. Dynasty Trust State Rule Against Perpetuities ExceptionAaron Hall, Attorney

California

Open the page

Researched 29 September 2026

Where you stand

  1. California 2025 State ProfileSBA Office of Advocacy, 2025
  2. 2024 Small Business Profile: CaliforniaSBA Office of Advocacy, 2024

The tax on the sale

  1. California Capital Gains Tax: 2026 Rates & Rules (Up to 13.3%)Taxstra, 2025
  2. California Mental Health Tax (1% Surcharge)Reed CPA, 2025
  3. Qualified Small Business Stock in California 2025KB Financial Advisors, 2025

The rules of the sale

  1. Bulk Sales Law for Sale of Assets in CaliforniaStimmel Law, 2025
  2. Bulk Sales in CaliforniaCalifornia Globe
  3. Important Changes to California Non-Compete Laws to Take Effect in January 2024Latham & Watkins, 2024

The surprising thing

  1. Qualified Small Business Stock in California 2025KB Financial Advisors, 2025

After the close

  1. Dynasty Trust: Creditor Protection for Multiple Generations and the States That Allow ItAlper Law

Colorado

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: ColoradoSBA Office of Advocacy, 2024
  2. 10 Best Startup Accelerators in Colorado ($7.5B VC Market) in 2026Peony, 2025

The tax on the sale

  1. Colorado Capital Gains Tax 2025 ExplainedValur, 2025
  2. Understanding Colorado Capital Gains Tax: Rules & ExemptionsInsight Wealth Strategies, 2021

The rules of the sale

  1. Colorado - Business Successor Liability - Sales and UseCCH AnswerConnect (Wolters Kluwer), 1991
  2. Sale or Purchase of Business Assets: Don't Forget the Government's ShareLyons Gaddis, P.C.
  3. Additional Restrictions on Colorado Non-Compete Agreements Take Effect on August 6, 2025Otten Johnson, 2025

The surprising thing

  1. Sale or Purchase of Business Assets: Don't Forget the Government's ShareLyons Gaddis, P.C.
  2. Tax Guide Topic 60 - Occasional Sales and RentalsCity and County of Denver

Who buys

  1. List of top Colorado Companies that ExitedCrunchbase
  2. List of top Denver Companies that ExitedCrunchbase, 2024
  3. Innovation Statewide: 16 Groundbreaking Business Developments in Colorado in 2025Colorado Office of Economic Development and International Trade, 2025

After the close

  1. Colorado Revisits the Rule Against PerpetuitiesUniversity of Colorado Law School (faculty article), 2006
  2. Dynasty Trusts for Multigenerational Wealth in ColoradoHeritage Law Office

Connecticut

Open the page

Researched 29 September 2026

Where you stand

  1. SBA 2024 Connecticut Small Business ProfileCBIA (summarising the SBA Office of Advocacy profile), 2024
  2. SBA 2024 Connecticut Small Business ProfileCBIA (summarising the SBA Office of Advocacy profile), 2022
  3. 2024 Small Business Profile: ConnecticutSBA Office of Advocacy, 2024

The tax on the sale

  1. Connecticut Capital Gains Tax in 2025 ExplainedValur, 2025
  2. Estate and Gift Tax InformationConnecticut Department of Revenue Services, 2025
  3. Connecticut Estate Tax: Everything You Need to KnowSmartAsset, 2025

The rules of the sale

  1. IP 2002(16) Successor Liability for Sales and Use Tax, Admissions and Dues TaxConnecticut Department of Revenue Services
  2. IP 2018(10) Successor Liability and Request for Tax ClearanceConnecticut Department of Revenue Services, 2018
  3. Are Non-Compete Agreements Enforceable in Connecticut?DGP Law

The surprising thing

  1. Estate, Inheritance, and Gift Taxes in CT and Other States (2024-R-0197)Connecticut Office of Legislative Research, 2025
  2. Guide to the Connecticut Gift TaxSmartAsset, 2025

Who buys

  1. Top Private Equity Firms in Stamford, CTPrivate Equity List, 2025
  2. Top 19 Private Equity Firms in ConnecticutInven, 1984

After the close

  1. Connecticut Legislature Passes Overhaul of Connecticut Trust LawThe National Law Review, 2020
  2. Connecticut Enacts Historic and Sweeping Trust LegislationCummings & Lockwood LLC, 2020
  3. 8 things you need to know about Connecticut's new trust legislationWithers, 2020

Delaware

Open the page

Researched 29 September 2026

Where you stand

  1. Annual Report StatisticsDelaware Division of Corporations, 2025

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Gross Receipts Tax FAQsDelaware Division of Revenue, 2026
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Delaware Refuses to Blue Pencil Overbroad Restrictive Covenants Following Business AcquisitionThe National Law Review, 2025
  2. Business Broker in Delaware: The Honest Guide for 2026East Coast Advisory Team, 2026

The surprising thing

  1. Annual Report StatisticsDelaware Division of Corporations, 2025

Who buys

  1. The Boston Beer Company and Dogfish Head Brewery to MergePR Newswire (Boston Beer Company), 2019

After the close

  1. Title 25, Chapter 5: Rule Against PerpetuitiesDelaware Code Online
  2. Title 12, Chapter 35, Subchapter VI: Qualified Dispositions in TrustDelaware Code Online

Florida

Open the page

Researched 29 September 2026

Where you stand

  1. Florida 2025 State ProfileSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  3. Florida Corporate Income TaxFlorida Department of Revenue, 2026

The rules of the sale

  1. Florida Statutes s. 213.758, Transfer of tax liabilitiesThe Florida Senate, 2025
  2. Florida Statutes s. 475.01, DefinitionsThe Florida Senate, 2025
  3. Enhanced Noncompetition Bill Becomes Law in FloridaHolland & Knight, 2025

The surprising thing

  1. Florida Statutes s. 213.758, Transfer of tax liabilitiesThe Florida Senate, 2025

Who buys

  1. PetSmart Announces Agreement to Acquire Chewy, A Leading Online Pet RetailerChewy, Inc. investor relations, 2017

After the close

  1. Florida Statutes s. 689.225, Statutory rule against perpetuitiesThe Florida Senate

Georgia

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: GeorgiaSBA Office of Advocacy, 2022

The tax on the sale

  1. Gov. Kemp Signs Legislation Delivering More than $1 Billion in Tax Cuts and ReliefGeorgia Department of Revenue, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  3. Corporate Income and Net Worth TaxGeorgia Department of Revenue, 2026

The rules of the sale

  1. O.C.G.A. 48-8-46, Final return and payment upon sale of or quitting business; withholding by successorJustia (2022 Georgia Code)
  2. Nontaxable SalesGeorgia Department of Revenue, 2026
  3. Business brokerWikipedia

The surprising thing

  1. Gov. Kemp Signs Legislation Delivering More than $1 Billion in Tax Cuts and ReliefGeorgia Department of Revenue, 2025

Who buys

  1. Intuit Completes Acquisition of MailchimpIntuit, 2021

After the close

  1. Georgia's New Trust LawHoffman & Associates

Hawaii

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: HawaiiSBA Office of Advocacy, 2025
  2. 2024 Small Business Profile: HawaiiSBA Office of Advocacy, 2021
  3. 2025 Small Business Profile: HawaiiSBA Office of Advocacy, 2024

The tax on the sale

  1. SB349, Thirty-Third Legislature, 2025 (legislative findings on the 7.25 percent capital gains rate)Hawaii State Legislature, 2025
  2. Instructions, Form M-6 Hawaii Estate Tax Return (Rev. 2025)Hawaii Department of Taxation, 2025

The rules of the sale

  1. Hawaii Revised Statutes 237-43, Bulk sales; transfers; penaltiesHawaii State Legislature, 2025
  2. Hawaii Enacts New Restrictions on Noncompete and Nonsolicitation Agreements for Employees of Technology BusinessesOgletree Deakins, 2015

The surprising thing

  1. HB1090 CD1, Relating to Employment (2015)Hawaii State Legislature, 2015
  2. Non-Compete Agreements in the Sale of a Business in HawaiiBest Lawyers, 2025

Who buys

  1. Two Hawaii Founders Score Major Deals in Breakout Quarter for Island TechHawaii Business Magazine, 2026
  2. Hawaii Tech Goes Local As AI And Remote Work Drive ExitsHoodline, 2026

After the close

  1. Hawaii Enacts Domestic Asset Protection Trust Legislation and Reinstates Separate State Estate TaxMcGuireWoods, 2010
  2. Hawaii Revised Statutes Chapter 554G, Permitted Transfers in TrustHawaii State Legislature, 2010
  3. Hawaii Revised Statutes 555-2, Trust not in violation of rule against perpetuitiesJustia (2025 Hawaii Revised Statutes), 2025

Idaho

Open the page

Researched 29 September 2026

Where you stand

  1. Idaho 2025 State ProfileSBA Office of Advocacy, 2024

The tax on the sale

  1. Idaho delivers largest income tax cut in state historyOffice of the Governor of Idaho, 2025
  2. Capital GainsIdaho State Tax Commission, 2026
  3. Form CG, Idaho Capital Gains DeductionIdaho State Tax Commission, 2025

The rules of the sale

  1. Idaho Code 63-3628, Successors' liabilityIdaho Legislature
  2. Idaho Code 54-2004, Definitions (Real Estate License Law)Idaho Legislature
  3. Idaho Code 44-2701, Agreements and covenants protecting legitimate business interestsIdaho Legislature

The surprising thing

  1. Idaho Code 63-3628, Successors' liabilityIdaho Legislature

Who buys

  1. Ericsson accelerates 5G for Enterprise with acquisition of CradlepointPR Newswire (Ericsson), 2020
  2. Ericsson accelerates 5G for Enterprise with acquisition of CradlepointPR Newswire (Ericsson), 2019

After the close

  1. Idaho Code 55-111, No rule against perpetuitiesIdaho Legislature
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

Illinois

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: IllinoisSBA Office of Advocacy, 2022
  2. KPMG 2026 Perspectives: Local Insights from ChicagoKPMG LLP, 2026

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Income Tax RatesIllinois Department of Revenue, 2026
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Instructions for Form CBS-1, Notice of Sale, Purchase, or Transfer of Business AssetsIllinois Department of Revenue, 2026
  2. Illinois Business Brokers Act and Real Estate BrokersIllinois REALTORS (Sorling Northrup)

The surprising thing

  1. Instructions for Form CBS-1, Notice of Sale, Purchase, or Transfer of Business AssetsIllinois Department of Revenue, 2026

Who buys

  1. Kroger acquires meal kit company Home Chef for $200mFoodNavigator-USA, 2018
  2. Kroger acquires meal kit company Home Chef for $200mFoodNavigator-USA, 2017

After the close

  1. 765 ILCS 305/4, Statute Concerning PerpetuitiesOneCLE (Illinois Compiled Statutes)

Indiana

Open the page

Researched 29 September 2026

Where you stand

  1. Indiana 2025 Small Business ProfileSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2022
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. New Indiana Tax Successor Liability Notice Requirements for Business and Asset Bulk TransfersTaft Law, 2024
  2. New Indiana Law Bans Noncompete Agreements Between Physicians and HospitalsHall Render, 2025

The surprising thing

  1. New Indiana Tax Successor Liability Notice Requirements for Business and Asset Bulk TransfersTaft Law, 2024

Who buys

  1. Indianapolis-based investment firm Sheaff Brock to be acquiredIndianapolis Business Journal, 2025
  2. Indianapolis-based Dealers Wholesale acquired by Lacy Diversified IndustriesIndianapolis Business Journal, 2025

After the close

  1. Indiana Estate Planning: New Law Extends Trust Duration to 360 YearsYour Life After Work (Hardesty), 2024
  2. Indiana's New Legacy Trust: An Asset Protection Strategy for HoosiersKrieg DeVault, 2019

Iowa

Open the page

Researched 29 September 2026

Where you stand

  1. Iowa 2025 Small Business ProfileSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  3. Iowa Admin. Code r. 701-302.87, Capital gain deduction for certain types of net capital gainsLegal Information Institute (Cornell), 2023

The rules of the sale

  1. Iowa Admin. Code r. 701-202.12, Immediate successor liability for unpaid taxLegal Information Institute (Cornell), 2024

The surprising thing

  1. Iowa Governor Signs Tax Reform into LawCenter for Agricultural Law and Taxation, Iowa State University, 2025

Who buys

  1. Des Moines-based LightEdge Solutions acquired by private investment firmBusiness Record (Des Moines), 2021
  2. Recent Acquisitions in IowaPrivSource, 2025

After the close

  1. Iowa Governor Signs Tax Reform into LawCenter for Agricultural Law and Taxation, Iowa State University, 2023

Kansas

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: KansasSBA Office of Advocacy, 2021
  2. 2025 Small Business Profile: KansasSBA Office of Advocacy, 2024

The tax on the sale

  1. Kansas Flat Income Tax Cuts & Reform in 2025Tax Foundation, 2025
  2. Kansas State Income Tax GuideIntuit TurboTax Blog, 2024
  3. Kansas Capital Gains Tax 2025 ExplainedValur, 2025

The rules of the sale

  1. Pub. KS-1216 Business Tax ApplicationKansas Department of Revenue, 2025
  2. Kansas Enacts New Law Clarifying Enforceability of Non-Solicitation AgreementsDentons, 2025
  3. Kansas Passes Pro-Employer Restrictive Covenant LegislationProskauer Rose LLP, 2025

The surprising thing

  1. Pizza Hut IncEncyclopedia.com, 1977

Who buys

  1. History of Pizza Hut Inc.FundingUniverse, 1977
  2. Successful businesses that got their start in WichitaVisit Wichita, 1988

After the close

  1. Dynasty Trust State Rule Against Perpetuities ExceptionAaron Hall, Attorney
  2. Kansas Income Tax Rates & Brackets 2025–2026RemoteLaws, 2024

Kentucky

Open the page

Researched 29 September 2026

Where you stand

  1. Kentucky 2025 State ProfileSBA Office of Advocacy, 2025
  2. Kentucky 2025 State ProfileSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  3. Calculating KY Limited Liability Entity Tax (LLET)Kentucky Department of Revenue, 2025

The rules of the sale

  1. KRS 139.670 Withholding amount of tax liability by purchaser of businessKentucky Legislative Research Commission, 2025

The surprising thing

  1. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

Who buys

  1. Equifax to Acquire Appriss Insights for $1.825 BillionEquifax, 2021
  2. Equifax Completes Acquisition of Appriss InsightsEquifax via PR Newswire, 2021

After the close

  1. Lower Kentucky Income Tax Rate Begins January 1Kentucky Chamber of Commerce, The Bottom Line, 2026
  2. KRS 381.224 Rule against perpetuities abrogatedKentucky Legislative Research Commission, 2010

Louisiana

Open the page

Researched 29 September 2026

Where you stand

  1. Louisiana 2025 Small Business ProfileSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Can I claim the net capital gains deduction for sales occurring on or after January 1, 2025?Louisiana Department of Revenue, 2025

The rules of the sale

  1. Maximize the Protection Offered by Louisiana's Non-Compete Law When Buying a Louisiana BusinessBreazeale, Sachse & Wilson, 2025

The surprising thing

  1. Can I claim the net capital gains deduction for sales occurring on or after January 1, 2025?Louisiana Department of Revenue, 2025

Who buys

  1. Bernhard Capital Partners, Portfolio NewsBernhard Capital Partners, 2026

After the close

  1. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  2. Is the corporation franchise tax repealed?Louisiana Department of Revenue, 2026

Maine

Open the page

Researched 29 September 2026

Where you stand

  1. From the Editor: Small business is the backbone of Maine's economyMainebiz, 2022
  2. Maine 2025 Small Business ProfileSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Title 36, §177: Trust fund status of certain collectionsMaine Legislature, Office of the Revisor of Statutes, 2025
  2. Title 26, §599-A: Noncompete agreementsMaine Legislature, Office of the Revisor of Statutes, 2023

The surprising thing

  1. Title 36, §5122: Modifications (paragraph AAA)Maine Legislature, Office of the Revisor of Statutes, 2025

Who buys

  1. Maine's largest public company, Covetrus, agrees to be privately acquired for $4BMainebiz, 2022
  2. Acquisitions in Maine in 2025PrivSource, 2025

After the close

  1. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2026

Maryland

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: MarylandSBA Office of Advocacy, 2022
  2. County Business Patterns 2023, state fileU.S. Census Bureau, 2023

The tax on the sale

  1. Maryland enacts major tax hikes to address budgetGrant Thornton, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Tax-General Article, Section 11-505Maryland General Assembly, 2025
  2. Labor and Employment Article, Section 3-716Maryland General Assembly, 2025

The surprising thing

  1. Maryland enacts major tax hikes to address budgetGrant Thornton, 2025

Who buys

  1. Baltimore M&A NewsSmart Business Dealmakers, 2022
  2. Top 10 Private Equity Firms in Baltimore: 2026 GuideDakota, 2026

After the close

  1. Estates and Trusts Article, Section 11-102Maryland General Assembly, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

Massachusetts

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: MassachusettsSBA Office of Advocacy, 2022
  2. 2024 Small Business Profile: MassachusettsSBA Office of Advocacy, 2021

The tax on the sale

  1. Massachusetts Tax RatesMassachusetts Department of Revenue (mass.gov), 2025
  2. Massachusetts Capital Gains Tax: 5% / 8.5% + the 4% SurtaxTaxstra, 2025
  3. Massachusetts Doubles Estate Tax Exemption as Part of $1 Billion Tax BillGoodwin, 2023

The rules of the sale

  1. Bulk saleWikipedia, 1996
  2. 830 CMR 64H.6.1: Casual and Isolated SalesMassachusetts Department of Revenue (mass.gov)
  3. Massachusetts Noncompetition Agreement Act, G.L. c. 149, s. 24LBeck Reed Riden LLP, 2018

The surprising thing

  1. Massachusetts 'Millionaires' Tax Applies to Sudden Wealth EventsDarrow Wealth Management, 2024
  2. Millionaires tax surges past expectations, once againBoston.com, 2026
  3. Garden Leave Clauses in Massachusetts Non-Compete AgreementsKatz Law Group, P.C., 2018

Who buys

  1. Private Equity Firms in Boston: 9 PE Firms ProfiledPraxis Rock, 2025
  2. Advent InternationalWikipedia, 2025

After the close

  1. No, you should not do a self-settled asset protection trust in MassachusettsPerennial Estate Planning
  2. How to Protect Assets in Massachusetts: 3 Effective Strategies for Wealth PreservationBlake Harris Law

Michigan

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: MichiganSBA Office of Advocacy, 2021

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. MCL 205.27a, Selling or quitting business; escrow account for payment of taxesMichigan Legislature, 2025
  2. MCL 445.774a, Agreement or covenant protecting business interests of employerMichigan Legislature, 2025
  3. MCL 339.2501, Definitions (real estate brokers and salespersons)Michigan Legislature, 2025

The surprising thing

  1. MCL 339.2501, Definitions (real estate brokers and salespersons)Michigan Legislature, 2025

Who buys

  1. Top 10 Private Equity Firms in DetroitDakota, 2025
  2. Top Private Equity Firms in Grand Rapids, MichiganPrivate Equity List, 2025

After the close

  1. MCL 700.1042, Qualified Dispositions in Trust Act, definitionsMichigan Legislature, 2016
  2. MCL 554.92, Personal Property Trust Perpetuities ActMichigan Legislature, 2008

Minnesota

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: MinnesotaSBA Office of Advocacy, 2021

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. State Capital Gains Tax Rates, 2024Tax Foundation, 2024
  3. Minnesota Statutes 291.016, Minnesota taxable estateMinnesota Office of the Revisor of Statutes, 2025

The rules of the sale

  1. Successor LiabilityMinnesota Department of Revenue, 2025
  2. Minnesota Statutes 181.988, Covenants not to compete void in employment agreementsMinnesota Office of the Revisor of Statutes, 2023
  3. Minnesota Statutes 82.55, DefinitionsMinnesota Office of the Revisor of Statutes, 2025

The surprising thing

  1. State Capital Gains Tax Rates, 2024Tax Foundation, 2024

Who buys

  1. Top 10 Private Equity Firms in MinneapolisDakota, 2025
  2. 14 Best M&A Advisors in Minneapolis for $5M-$300M DealsPeony, 2025

After the close

  1. Minnesota Statutes 291.016, Minnesota taxable estateMinnesota Office of the Revisor of Statutes, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

Mississippi

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: MississippiSBA Office of Advocacy, 2024
  2. Business Employment Dynamics in Mississippi, Fourth Quarter 2024U.S. Bureau of Labor Statistics, 2024

The tax on the sale

  1. General Information: Individual Income Tax RatesMississippi Department of Revenue, 2025
  2. Business Tax Frequently Asked Questions: Corporate Income and Franchise TaxMississippi Department of Revenue, 2025
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Mississippi Code 27-65-55, Liability of seller and purchaser of businessJustia, 2024
  2. Business Tax Frequently Asked Questions: Sales TaxMississippi Department of Revenue, 2025
  3. Business Broker State Licensing RequirementsBusiness Brokerage Press, 2025

The surprising thing

  1. General Information: Individual Income Tax RatesMississippi Department of Revenue, 2027

Who buys

  1. Private Equity-Backed Acquisitions in MississippiPrivSource, 2025

After the close

  1. Mississippi Enacts Self-Settled Asset Protection Trust LegislationMcGuireWoods, 2014

Missouri

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: MissouriSBA Office of Advocacy, 2021

The tax on the sale

  1. RSMo 143.121, Missouri adjusted gross incomeMissouri Revisor of Statutes, 2025
  2. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. RSMo 144.150, Withholding of tax money in case of sale of businessMissouri Revisor of Statutes, 2025
  2. RSMo 431.202, Employment covenants enforceable, whenMissouri Revisor of Statutes, 2025
  3. Business Broker State Licensing RequirementsBusiness Brokerage Press, 2025

The surprising thing

  1. RSMo 143.121, Missouri adjusted gross incomeMissouri Revisor of Statutes, 2025

Who buys

  1. M&A advisor in Missouri in 2026: How to Hire, Fees, and Sell-Side StrategyCT Acquisitions, 2024
  2. M&A advisor in Missouri in 2026: How to Hire, Fees, and Sell-Side StrategyCT Acquisitions, 2025

After the close

  1. RSMo 456.025, Inapplicability of the rule against perpetuitiesMissouri Revisor of Statutes, 2004
  2. RSMo 456.5-505, Creditor's claim against settlorMissouri Revisor of Statutes, 2022

Montana

Open the page

Researched 29 September 2026

Where you stand

  1. 25+ Montana Small Business Stats Entrepreneurs NeedBoostSuite, citing the SBA Office of Advocacy 2025 state profile, 2025
  2. Montana Photonics CompaniesOptical Technology Center, Montana State University

The tax on the sale

  1. 15-30-2103. Rate of tax -- net long-term capital gains -- definitionsMontana Code Annotated, Montana Legislature, 2025
  2. Montana Capital Gains Tax 2025 ExplainedValur, 2025
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Montana Non-Compete Agreements: Enforceability and Legal RulesLegalClarity
  2. Montana Non-Compete Agreement: Laws and EnforceabilityNonCompete.com
  3. How to Become a Business Broker in MontanaHedgeStone Business Advisors

The surprising thing

  1. 25+ Montana Small Business Stats Entrepreneurs NeedBoostSuite, citing the SBA Office of Advocacy 2025 state profile, 2025

Who buys

  1. Private Equity-Backed Acquisitions in MontanaPrivSource
  2. Private Equity-Backed Acquisitions in MontanaPrivSource, 2023
  3. Q3 2025 Montana M&A TrendsWilliam & Wall, 2025

After the close

  1. Montana Code Title 72, Chapter 2, Part 10 (2025) - Uniform Statutory Rule Against PerpetuitiesJustia, reproducing the Montana Code Annotated, 2025
  2. How Long Can a Trust Actually LastSilverman Law Office (Montana)

Nebraska

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: NebraskaSBA Office of Advocacy, 2024

The tax on the sale

  1. Nebraska Revised Statute 77-2715.03, Individual income tax brackets and ratesNebraska Legislature, 2025
  2. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  3. Nebraska Revised Statute 77-2004, Inheritance tax; rate; immediate relativesNebraska Legislature, 2023

The rules of the sale

  1. Nebraska Revised Statute 77-2707, Sale of business; liability for taxNebraska Legislature, 2025
  2. Nebraska Revised Statute 81-885.01, Terms, definedNebraska Legislature, 2025

The surprising thing

  1. Nebraska Revised Statute 77-2715.03, Individual income tax brackets and ratesNebraska Legislature, 2027

Who buys

  1. Business Sales in Omaha, Nebraska: Market Trends, M&A ActivityGoosmann Law, 2025
  2. Private Equity-Backed Acquisitions in NebraskaPrivSource, 2025

After the close

  1. Nebraska Revised Statute 76-2005, Exclusions from statutory rule against perpetuitiesNebraska Legislature, 2002
  2. Nebraska Revised Statute 77-2004, Inheritance tax; rate; immediate relativesNebraska Legislature, 2025

Nevada

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: NevadaSBA Office of Advocacy, 2024
  2. 2024 Small Business Profile: NevadaSBA Office of Advocacy, 2023

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Commerce TaxNevada Department of Taxation, 2025
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. NRS Chapter 360, Revenue and Taxation: Generally (NRS 360.525)Nevada Legislature, 2025
  2. NRS Chapter 645, Real Estate Brokers and Salespersons (NRS 645.863)Nevada Legislature, 2025
  3. NRS Chapter 613, Employment Practices (NRS 613.195)Nevada Legislature, 2025

The surprising thing

  1. NRS Chapter 645, Real Estate Brokers and Salespersons (NRS 645.863)Nevada Legislature, 2025
  2. Commerce TaxNevada Department of Taxation, 2025

Who buys

  1. Acquisitions in Nevada in 2025PrivSource, 2025

After the close

  1. NRS Chapter 111, Estates in Property (NRS 111.1031)Nevada Legislature, 2025
  2. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025

New Hampshire

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: New HampshireSBA Office of Advocacy, 2025

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. RSA 77-A:2, Business Profits Tax, Imposition of TaxNew Hampshire General Court, 2023
  3. RSA 77-E:2, Business Enterprise Tax, Imposition of TaxNew Hampshire General Court, 2022

The rules of the sale

  1. RSA 275:70-a, Noncompete Agreements for Low-Wage Employees ProhibitedNew Hampshire General Court, 2019
  2. Sales Tax Implications in Asset AcquisitionsMiller Cooper, 2025

The surprising thing

  1. RSA 77-A:1, Business Profits Tax, DefinitionsNew Hampshire General Court, 2025

Who buys

  1. Companies in New Hampshire that have Recently SoldMergr, 2026
  2. Sell Your New Hampshire Business (2026)CT Acquisitions, 2026
  3. Sell Your New Hampshire Business (2026)CT Acquisitions, 2025

After the close

  1. RSA 564:24, Exemption from Rule Against PerpetuitiesNew Hampshire General Court, 2004
  2. New Hampshire provides added safeguards for asset protectionMarket Street Trust, 2008
  3. New Hampshire's Trust AdvantagesFiduciary Trust, 2025

New Jersey

Open the page

Researched 29 September 2026

Where you stand

  1. Advocacy Releases 2024 Small Business Profiles for Major Metropolitan AreasSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  3. New Jersey to Allow Exclusion of Qualified Small Business Stock GainsEisnerAmper, 2026

The rules of the sale

  1. Frequently Asked Questions About New Jersey's Bulk Sale Notification Requirement and Form C-9600New Jersey Division of Taxation, 2025

The surprising thing

  1. Frequently Asked Questions About New Jersey's Bulk Sale Notification Requirement and Form C-9600New Jersey Division of Taxation, 2025

Who buys

  1. Bio/Pharma Industry Radar: Top Mergers & Acquisitions Thus Far in 2025DCAT Value Chain Insights, 2025

After the close

  1. Inheritance TaxNew Jersey Division of Taxation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

New Mexico

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: New MexicoSBA Office of Advocacy, 2024

The tax on the sale

  1. New Mexico Capital Gains Tax 2025 ExplainedValur, 2025
  2. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025

The rules of the sale

  1. Tax ClearanceNew Mexico Taxation and Revenue Department
  2. New Mexico Statutes 24-1I-2FindLaw

The surprising thing

  1. New Mexico Capital Gains Tax in 2025Robert Hall & Associates, 2025

Who buys

  1. TXNM EnergyWikipedia, 2025
  2. Recent Industrial Services Acquisitions in New MexicoPrivSource

After the close

  1. Dynasty Trust State Rule Against Perpetuities ExceptionAaron Hall, Attorney
  2. New Mexico Dynasty Trust LawyerNew Mexico Financial & Estate Planning Attorneys

New York

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: New YorkSBA Office of Advocacy, 2024
  2. Advocacy Releases 2024 Small Business Profiles for Major Metropolitan AreasSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. NYC Income Tax Rate: What to ExpectGeorge Dimov, CPA, 2025
  3. Estate taxNew York State Department of Taxation and Finance, 2025

The rules of the sale

  1. Bulk Sales (Tax Bulletin ST-70)New York State Department of Taxation and Finance, 2025
  2. Worker Adjustment and Retraining Notification (WARN)New York State Department of Labor, 2025
  3. New York Senate Re-Introduces Bill To Prohibit Certain Non-Compete AgreementsSullivan & Cromwell, 2026

The surprising thing

  1. Bulk Sales (Tax Bulletin ST-70)New York State Department of Taxation and Finance, 2025

Who buys

  1. U.S. M&A Market Update, Q4 2025 National InsightsWilliam & Wall, 2025
  2. New York Lower Middle Market M&A Deal TrendsCT Acquisitions, 2025
  3. New York Lower Middle Market M&A Deal TrendsCT Acquisitions, 2026

After the close

  1. Income tax definitionsNew York State Department of Taxation and Finance, 2025
  2. Estate taxNew York State Department of Taxation and Finance, 2025

North Carolina

Open the page

Researched 29 September 2026

Where you stand

  1. North Carolina 2025 State ProfileSBA Office of Advocacy, 2025
  2. Top North Carolina Private Equity Funds with Recent Private M&A ActivityAxial, 2025

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  3. Corporate Income and Franchise TaxNorth Carolina Department of Revenue, 2025

The rules of the sale

  1. G.S. 105-164.38, Tax is a lienNorth Carolina General Assembly, 2025
  2. Brokers and Consumers Should Beware of Unlicensed Activity in North CarolinaNorth Carolina Real Estate Commission, 2023

The surprising thing

  1. G.S. 105-164.38, Tax is a lienNorth Carolina General Assembly, 2025

Who buys

  1. Top North Carolina Private Equity Funds with Recent Private M&A ActivityAxial, 2025

After the close

  1. G.S. 41-23, Perpetuities and suspension of power of alienation for trustsNorth Carolina General Assembly, 2007
  2. G.S. 41-23, Perpetuities and suspension of power of alienation for trustsNorth Carolina General Assembly, 2017

North Dakota

Open the page

Researched 29 September 2026

Where you stand

  1. North Dakota 2025 State ProfileSBA Office of Advocacy, 2025

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Individual Income Tax HistoryNorth Dakota Office of State Tax Commissioner, 2023
  3. North Dakota Capital Gains Tax 2025 ExplainedValur, 2025

The rules of the sale

  1. Legislative Update on North Dakota Non-compete AgreementsSW&L Attorneys, 2019

The surprising thing

  1. Legislative Update on North Dakota Non-compete AgreementsSW&L Attorneys, 2019

Who buys

  1. Marco sold to private equity firmInForum (Fargo)
  2. Great Plains SoftwareWikipedia, 2001

After the close

  1. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  2. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025

Ohio

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: OhioSBA Office of Advocacy, 2024
  2. Northeast Ohio Deal Activity, April 2026: Private equity's new liquidity playbookSmart Business Network, 2026

The tax on the sale

  1. Income - Business Income and the Business Income DeductionOhio Department of Taxation, 2025
  2. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025

The rules of the sale

  1. Section 5739.14, Sale of entire business - successor liable for taxes and penalties dueOhio Laws and Administrative Rules, 1967
  2. Major Changes to the Ohio Commercial Activity Tax May Reduce Your Business Taxes This YearBlue & Co., 2025

The surprising thing

  1. Income - Business Income and the Business Income DeductionOhio Department of Taxation, 2025

Who buys

  1. M&A Advisory in OhioAd Astra Equity, 2025

After the close

  1. Section 5816.02, Ohio Legacy Trust Act definitionsOhio Laws and Administrative Rules, 2025

Oklahoma

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: OklahomaSBA Office of Advocacy, 2024
  2. 2025 Small Business Profile: OklahomaSBA Office of Advocacy, 2024

The tax on the sale

  1. Oklahoma Capital Gains Tax 2025 ExplainedValur, 2025
  2. 2025 Form 561, Oklahoma Capital Gain DeductionOklahoma Tax Commission, 2025
  3. Oklahoma Estate Tax: Everything You Need to KnowSmartAsset

The rules of the sale

  1. OAC 710:65-9-4, Denial of sales tax permit to a successor; successor liabilityOklahoma Tax Commission, via Cornell LII
  2. Noncompetes in Oklahoma Mergers and AcquisitionsOklahoma Bar Journal (January 2017), 2017
  3. Oklahoma Statutes 68-1352 (2025), DefinitionsOklahoma Legislature, via Justia, 2025

The surprising thing

  1. Oklahoma Capital Gains Tax: The Section 2358 Deduction ExplainedTaxstra, 2025

Who buys

  1. Inspire Brands Completes Acquisition of Sonic Corp.Inspire Brands, 2018
  2. Paycom Software, Inc. Form 8-K (2014), IPO press releaseU.S. Securities and Exchange Commission, 2014

After the close

  1. Oklahoma Estate Planning Guide (2026): Trust ReformFamily Estate Guide, 2024

Oregon

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: OregonSBA Office of Advocacy, 2025
  2. 2025 Small Business Profile: OregonSBA Office of Advocacy, 2022

The tax on the sale

  1. Oregon Capital Gains Tax 2025 ExplainedValur, 2025
  2. Corporate Activity Tax (CAT)Oregon Department of Revenue, 2025
  3. Oregon Estate Tax: What Property Owners Should KnowMercer Advisors, 2025

The rules of the sale

  1. Oregon Enacts New Corporate Activities TaxStoel Rives LLP
  2. Oregon Business Purchase ChecklistNW Corporate Law
  3. Noncompetition Agreements: For EmployersOregon Bureau of Labor and Industries, 2025

The surprising thing

  1. Personal Income Tax Filing and Payment InformationCity of Portland Revenue Division, 2025

Who buys

  1. Is Oregon Home to the Next Billion-Dollar Company?Willamette Week, 2019
  2. Is Oregon Home to the Next Billion-Dollar Company?Willamette Week, 2018

After the close

  1. Oregon Families With $10M+ Are Sitting on the Lowest State Estate Tax Exemption in the CountryBradley Legal Corp, 2025
  2. Oregon Estate Tax 2025: What Changed and What It Means for Your PlanTrack Town Law, 2025
  3. Enrolled House Bill 3630 (2025 Regular Session)Oregon Legislative Assembly, 2025

Pennsylvania

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: PennsylvaniaSBA Office of Advocacy, 2025

The tax on the sale

  1. Personal Income TaxPennsylvania Department of Revenue, 2025
  2. REV-584, Pennsylvania Inheritance Tax and Safe Deposit BoxesPennsylvania Department of Revenue, 2025
  3. Pennsylvania Inheritance Tax Law Has New Exemption For Small Family BusinessesHouston Harbaugh, 2013

The rules of the sale

  1. Bulk Sales NoticePennsylvania Department of Revenue, 2025
  2. Real Estate Buyer Beware of Bulk Sales, Or You Will Be Paying for ItKang Haggerty LLC, 2017
  3. Non-Competes: New Limits for Pennsylvania Health Care PractitionersFoley & Lardner LLP, 2025

The surprising thing

  1. REV-584, Pennsylvania Inheritance Tax and Safe Deposit BoxesPennsylvania Department of Revenue, 2025

Who buys

  1. DuolingoWikipedia, 2021
  2. SPAC deals, IPOs and acquisitions: These are Pittsburgh's biggest money moves of 2021Technical.ly, 2021

After the close

  1. Fiduciary News, June 2015Barley Snyder, 2006
  2. Dynasty Trust Pennsylvania: When It Works and When It Does NotLebovitz Law

Rhode Island

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: Rhode IslandSBA Office of Advocacy, 2025

The tax on the sale

  1. Rhode Island Capital Gains Tax 2025 ExplainedValur, 2025
  2. Rhode Island Estate Tax: Everything You Need to KnowSmartAsset, 2026

The rules of the sale

  1. R.I. Gen. Laws 44-11-29, Notice to tax administrator of sale of assetsRhode Island General Assembly, 2025
  2. Selling a Business in Rhode Island: A Seller's GuideSilver Surf
  3. Rhode Island General Laws 28-59-3, Noncompetition Agreement Act, EnforceabilityRhode Island General Assembly, via Justia, 2020

The surprising thing

  1. Selling a Business in Rhode Island: A Seller's GuideSilver Surf

Who buys

  1. CVS HealthWikipedia, 1996
  2. The History of Hasbro in Rhode IslandWhat's Going On In Rhode Island, 1991

After the close

  1. Dynasty Trust: Creditor Protection for Multiple Generations and the States That Allow ItAlper Law
  2. Rhode Island General Laws 18-9.2-2, Qualified Dispositions in Trust, DefinitionsRhode Island General Assembly, via Justia
  3. Asset Protection Trusts: Can They Help?Bryan J. Nappa, Attorney

South Carolina

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: South CarolinaSBA Office of Advocacy, 2025
  2. 2025 Small Business Profile: South CarolinaSBA Office of Advocacy, 2024

The tax on the sale

  1. Individual Income TaxSouth Carolina Department of Revenue, 2025
  2. South Carolina Code of Laws, Title 12, Chapter 6, Section 12-6-1150, Net capital gain deductionSouth Carolina Legislature, 2025
  3. 2025-2026 Bill 4216: Income taxSouth Carolina Legislature Online, 2026

The rules of the sale

  1. What is a Certificate of Tax Compliance in South Carolina?Gem McDowell Law Group, 2024
  2. What is a Certificate of Tax Compliance in South Carolina?Gem McDowell Law Group, 2022
  3. Covenants Not to Compete in South CarolinaCharleston Law

The surprising thing

  1. South Carolina Capital Gains Tax: The 44% Long-Term ExclusionTaxstra, 2025

Who buys

  1. Charleston-based Benefitfocus acquired in $570M dealSCBiz, 2022
  2. Blackbaud, Inc., Success StoriesSouth Carolina Department of Commerce, 1989
  3. South Financial GroupWikipedia

After the close

  1. Planning 360 Years Ahead: Dynasty Estate Planning in South Carolina After RAP ChangeGem McDowell Law Group, 2025

South Dakota

Open the page

Researched 29 September 2026

Where you stand

  1. South Dakota 2025 Small Business ProfileSBA Office of Advocacy, 2025
  2. 2023 Small Business Economic Profile: South DakotaSBA Office of Advocacy, 2023

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Codified Law 53-9-11South Dakota Legislature, 2025
  2. Buying a Business in South Dakota: How to Avoid Assuming Tax LiabilityNolo, 2024
  3. How to Sell a Business in South Dakota (2026)The Deal Flow Source, 2026

The surprising thing

  1. South Dakota trust assets valued above $900B despite chunk of assets exitingSouth Dakota Public Broadcasting, 2025
  2. South Dakota added five trust companies in 2023KELOLAND, 2023

Who buys

  1. CNH Industrial to acquire Raven IndustriesCNH Industrial, 2021

After the close

  1. Trust and Estate Law: South Dakota Dynasty Trusts 101Robins Kaplan LLP, 1983
  2. Assets in South Dakota trusts top $800 billionSouth Dakota Public Broadcasting, 2024
  3. South Dakota's Dynasty TrustBridgeford Trust Company

Tennessee

Open the page

Researched 29 September 2026

Where you stand

  1. Tennessee 2025 Small Business ProfileSBA Office of Advocacy, 2024
  2. Change HealthcareWikipedia, 2022

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Franchise & Excise Tax - Excise TaxTennessee Department of Revenue, 2025
  3. Tennessee Capital Gains Tax: What You Actually OweTaxstra, 2025

The rules of the sale

  1. How to Avoid Owing Taxes as a Successor Prior to Purchasing a BusinessTennessee Department of Revenue, 2025
  2. Tennessee Enacts Significant Changes to Non-Compete LawMaynard Nexsen, 2026
  3. Tenn. Code 62-13-102, Chapter definitionsJustia (Tennessee Code), 2025

The surprising thing

  1. Tennessee Franchise and Excise Tax: Complete 2025 GuideBusAcTa Advisors, 2024
  2. How Tax Debt Follows a Business When Purchased (Successor)Tennessee Department of Revenue

Who buys

  1. DOJ to investigate UnitedHealth's $13B Change buyHealthcare Dive, 2021
  2. Federal Judge Approves UnitedHealth Group's Change Healthcare AcquisitionHealthcare Innovation, 2022

After the close

  1. Establishing A Tennessee Investment Services TrustGSRM Law, 2007
  2. An Overview of Tennessee Trust LawACTEC Foundation
  3. Utilizing Tennessee Trusts in Estate PlanningThompson Burton

Texas

Open the page

Researched 29 September 2026

Where you stand

  1. Corporate Deal Tracker: 2024 M&A TransactionsThe Texas Lawbook, 2024
  2. Q4 2025 Texas M&A TrendsWilliam & Wall, 2025

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Franchise TaxTexas Comptroller of Public Accounts, 2025
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Texas Tax Code Section 111.020, Tax Collection on Termination of BusinessTexas Public Law, 2025
  2. Governor Abbott Signs SB 1318, Instituting Limitations on Covenants Not to CompeteJackson Walker, 2025
  3. Legal FAQsTexas Association of Business Brokers, 2026

The surprising thing

  1. Texas Comptroller Streamlines Process for Requesting Certificates of No Tax DueMeadows Collier, 2022
  2. Court Holds Buyer Liable for Outstanding Tax Liability of BusinessMartens Law

Who buys

  1. CDT Exclusive Data: 2024 Top M&A Dealmakers in TexasThe Texas Lawbook, 2024
  2. Texas's M&A Future: Why Dallas, Houston and Austin Are Driving Private Equity GrowthWilliam & Wall, 2025

After the close

  1. Texas Extends Rule Against Perpetuities To 300 Years For TrustsThe National Law Review, 2021
  2. Texas Legislature Relaxes the Rule Against PerpetuitiesCarrington Coleman, 2021

Utah

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: UtahSBA Office of Advocacy, 2022
  2. MWCN Report: Utah Services Companies Drive M&A Transactions to Post-Pandemic High in 2024MountainWest Capital Network, 2024
  3. Inside the MWCN 2025 Utah Deal Flow Report: A Recap with Kady Reese, Matt Bartholomew, and Kevin JessopMountainWest Capital Network, 2025

The tax on the sale

  1. Tax Rates, 2025 Utah Income TaxUtah State Tax Commission, 2025
  2. Utah Capital Gains Tax 2025 ExplainedValur, 2025
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Purchasing or Selling a BusinessUtah State Tax Commission, 2025
  2. Utah Enacts Post-Employment Restrictions ActLittler, 2016
  3. How to Become a Business Broker in UtahHedgeStone Business Advisors

The surprising thing

  1. Utah Legislature Passes Law To Limit Non-Compete Agreements to One YearParsons Behle & Latimer, 2016
  2. Utah Enacts Post-Employment Restrictions ActLittler

Who buys

  1. Utah's Qualtrics acquired by German tech giant in 'monumental' $8 billion dealDeseret News, 2018
  2. After Qualtrics' $8 billion exit, here are 5 other Utah tech companies to watchVentureBeat, 2021
  3. Billion-dollar exits made Utah much richer last yearUtah Business, 2020

After the close

  1. Utah Code Title 75, Chapter 2, Part 12, Statutory Rule Against PerpetuitiesUtah Legislature
  2. Utah Code 75B-1-302, Asset protection trustUtah Legislature, 2024

Vermont

Open the page

Researched 29 September 2026

Where you stand

  1. 2025 Small Business Profile: VermontSBA Office of Advocacy, 2022
  2. State promotes employee ownership to protect Vermont small businesses from closuresWCAX, 2026

The tax on the sale

  1. Vermont Capital Gains Tax in 2025Robert Hall & Associates, 2025
  2. 32 V.S.A. § 5811 DefinitionsVermont General Assembly (Vermont Statutes Online), 2025

The rules of the sale

  1. 32 V.S.A. § 3260 Bulk salesVermont General Assembly (Vermont Statutes Online), 2025
  2. Bill Status H.205, An act relating to agreements not to competeVermont General Assembly, 2026

The surprising thing

  1. State promotes employee ownership to protect Vermont small businesses from closuresWCAX, 2026
  2. Our storyVermont Employee Ownership Center

Who buys

  1. Employee Ownership in VermontVermont Employee Ownership Center, 2026
  2. Engineers Construction Inc transitions to 100% Employee Ownership through ESOPVermont Business Magazine, 2024
  3. Are you considering a business transition?Vermont Small Business Development Center, 2019

After the close

  1. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  2. Estate TaxVermont Department of Taxes, 2021

Virginia

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: VirginiaSBA Office of Advocacy, 2024
  2. Largest Share of Federal Contracts by State in FY 2025Federal Schedules (GSA schedule consultancy), 2025
  3. 2024 Small Business Profile: VirginiaSBA Office of Advocacy, 2022

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Virginia Capital Gains Tax 2025 ExplainedValur, 2025
  3. Estate and Inheritance TaxesVirginia Department of Taxation, 2007

The rules of the sale

  1. 23VAC10-210-3090. Sale or quitting of business; successor businessVirginia Administrative Code (Virginia Law Portal), 2025
  2. Virginia Amends Threshold Compensation Level for Ban on Non-Competes for Low-Wage EmployeesLittler, 2025
  3. Sales Tax Implications in Asset AcquisitionsMiller Cooper, 2025

The surprising thing

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Virginia Federal Contracting OverviewContractology, 2025

Who buys

  1. Top 21 Private Equity Firms in VirginiaInven, 2017
  2. Private Equity-Backed Acquisitions in VirginiaPrivSource
  3. Top 21 Private Equity Firms in VirginiaInven, 2022

After the close

  1. Virginia Enacts Domestic Asset Protection Trust LegislationMcGuireWoods, 2012
  2. § 55.1-124. Uniform Statutory Rule Against PerpetuitiesCode of Virginia (Virginia Law Portal), 2024
  3. Estate and Inheritance TaxesVirginia Department of Taxation, 2007

Washington

Open the page

Researched 29 September 2026

Where you stand

  1. Washington 2025 State ProfileSBA Office of Advocacy, 2025
  2. Sell Your Business in WashingtonWilliam & Wall, 2024

The tax on the sale

  1. RCW 82.87.040, Tax imposed - Long-term capital assetsWashington State Legislature, 2025
  2. Capital gains taxWashington Department of Revenue, 2025

The rules of the sale

  1. RCW 82.32.140, Taxpayer quitting business - Liability of successorWashington State Legislature, 2025
  2. RCW 18.85.011, DefinitionsWashington State Legislature, 2025

The surprising thing

  1. RCW 82.87.040, Tax imposed - Long-term capital assetsWashington State Legislature, 2025
  2. Capital gains taxWashington Department of Revenue, 2025

Who buys

  1. Sell Your Business in WashingtonWilliam & Wall, 2019

After the close

  1. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2024
  3. State Gross Receipts TaxesTax Foundation, 2020

West Virginia

Open the page

Researched 29 September 2026

Where you stand

  1. West Virginia 2025 State ProfileSBA Office of Advocacy, 2025
  2. 2024 Small Business Profile: West VirginiaSBA Office of Advocacy, 2023

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. 2026 Income Tax Rate CutWest Virginia Tax Division, 2026
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. W. Va. Code 11-10-11, Collection of taxWest Virginia Legislature, 2025
  2. W. Va. Code 47-11E-2, Limitation on contractual provisions in physician employment contractWest Virginia Legislature, 2017

The surprising thing

  1. W. Va. Code 11-10-11, Collection of taxWest Virginia Legislature, 2025
  2. State Gross Receipts TaxesTax Foundation, 2020

Who buys

  1. Casella completes acquisition of Mountain State Waste in West VirginiaWaste Dive, 2025
  2. West Virginia Small Business Development CenterWV SBDC, 2026

After the close

  1. W. Va. Code 36-1A-1, Statutory rule against perpetuitiesWest Virginia Legislature, 2025

Wisconsin

Open the page

Researched 29 September 2026

Where you stand

  1. M&A Advisory in WisconsinAd Astra Equity, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. State Capital Gains Tax Rates, 2024Tax Foundation, 2024
  3. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Wisconsin Statutes 77.52(18), Successor liabilityWisconsin Legislature
  2. Wisconsin Statutes 452.01, Definitions (real estate practice)Wisconsin Legislature

The surprising thing

  1. Wisconsin Statutes 103.465, Restrictive covenants in employment contractsWisconsin Legislature
  2. Wisconsin Statutes 452.01, Definitions (real estate practice)Wisconsin Legislature

Who buys

  1. M&A Advisory in WisconsinAd Astra Equity

After the close

  1. Wisconsin Statutes 700.16, Perpetuities and suspension of power of alienationWisconsin Legislature

Wyoming

Open the page

Researched 29 September 2026

Where you stand

  1. 2024 Small Business Profile: WyomingSBA Office of Advocacy, 2024

The tax on the sale

  1. State Individual Income Tax Rates and Brackets, 2025Tax Foundation, 2025
  2. Estate and Inheritance Taxes by State, 2025Tax Foundation, 2025

The rules of the sale

  1. Wyoming Bans Non-Compete Covenants with Some ExceptionsLittler, 2025
  2. How to Sell a Business in WyomingThe Deal Flow Source

The surprising thing

  1. Wyoming Bans Non-Compete Covenants with Some ExceptionsLittler, 2025
  2. Wyoming Bans Non-Compete Covenants with Some ExceptionsLittler, 2022

Who buys

  1. Succession LoanWyoming Business Council
  2. Succession LoanWyoming Business Council, 2026

After the close

  1. Why WyomingJackson Hole Trust Company

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