Introduction There were 66 million babies born between 1945 and 1964.  The era was known as the “Baby-Boom” and the “Boomers” are reaching retirement age.  In fact, the oldest are now turning sixty-seven and the youngest are embarking on their…

Most everyone has heard that the three most important factors in determining the value of real estate are Location, Location, and Location.  It is equally true that the three most important factors in valuing an ongoing business are Cash Flow,…

Introduction The past few years have been exciting for those watching and keeping up with the entity known as the “Series Limited Liability Company” (Series LLC).  So much has happened and so much has developed.  From the treatment given from…

There is probably no greater truth in all business mergers, acquisitions, and sales – for buyers, sellers and M&A advisors alike – than “Time Kills All Deals.” In my experience, no other factor has caused more potentially good deals to…

Introduction In 2012, the consensus is that we may not be seeing a light at the end of the tunnel, but there is a sunrise on the horizon.   With an average of 140,000 jobs being created each month and most…