Business Planning Blog: Porter Hedges - Law Firm, Attorneys

Real Estate Planning Tips: What is Cancellation of Indebtedness ("COD") Income?

Craig M. Bergez, Kevan P. Richards — Mon, 12 Aug 2024 09:00:01 -0500

The commercial real estate market is in the process of adjusting to lower property valuations.¹ Much recent focus has been on office buildings, and the fallout from enduring reductions in occupancy associated with remote and hybrid work models.² However, the improbability of interest rates returning to ...

Middle Market M&A Planning: What is Rollover Equity?

Craig M. Bergez — Tue, 25 Jun 2024 09:00:02 -0500

The term “rollover equity” is frequently used in discussions about the sale of middle market companies (which often is described as meaning companies with enterprise values from $10 million to $1 billion^[1]), but frequently is not well understood by people selling middle market companies (particularly ...