When a majority shareholder or board member steals from a company, they breach their fiduciary duties and expose themselves to serious legal and financial repercussions, as well as lasting reputational damage.

ddbacks are adjustments made to a business’s earnings—typically EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization)—to account for discretionary, non-recurring, or non-operational expenses.

In the high-stakes world of mergers and acquisitions (M&A), the rights of shareholders—especially those in the minority—are a critical part of the corporate governance landscape.

Under the updated SOP 50 10, any transaction resulting in a complete change of ownership—such as purchasing a business or acquiring a partner’s stake—requires the borrower to contribute a minimum of 10% of the total project costs as an equity injection. Are there exceptions?

When you invest in a company as a minority shareholder, you expect fair treatment, transparency, and a voice in major decisions. Unfortunately, the reality can sometimes be very different.

A Type D tax-free reorganization is a corporate restructuring mechanism under the U.S. Internal Revenue Code (IRC) that allows businesses to transfer assets between corporations without triggering immediate tax consequences.

At its core, SOP 50 10 is the SBA’s instruction manual for lenders. It spells out everything from eligibility rules to how loans get approved, disbursed, and monitored.

Delaware Court of Chancery ruling sent shock waves through the venture capital and private equity worlds.

DEXIT showing to be a possible exodus of US corporations from the once business friendly State of Delaware.

If you’ve been following the headlines, you know the U.S. Department of Justice (DOJ) has been locked in a high-stakes legal battle with Google. This isn’t just another lawsuit—it’s a defining moment in how antitrust laws apply to the digital age.

The world of antitrust law has come full circle. Over a century after the landmark breakup of Standard Oil, the United States government is again in court with a corporate giant—this time, Google.

Imagine a world where a single company controls the price of every gallon of gas, every loaf of bread, and every phone in your pocket. That’s the nightmare U.S. antitrust laws like the Sherman Act (1890) and Clayton Act (1914) were designed to prevent.

Sunbelt sues for commission of failed transaction and loses; eventually.

Allowing one corporation to acquire substantially all the assets of another corporation in exchange for voting stock - tax-free treatment

Type B Tax-Free Reorganization - a stock for stock swap with no tax implications

The Type A statutory merger or consolidation is a structured process that empowers companies to strategically attain objectives

Learn about the 7 types of corporate reorganizations under IRC Section 368 and when they are useful for tax-deferred treatment.

Understanding business defamation in North Carolina is essential for all business owners.

Understanding the M&A process is not just about acquiring a business; it is about strategic growth and vision.

The role of a term life insurance policy for SBA 7(a) loans is to provide security for the lending institution