Tax Strategy

Selling in 2026: Structure, Tax Planning, and Deal Protection

The M&A market in 2025 has been defined by a sharp, late-year turnaround. After a hesitant start in the lower middle market, conditions “thawed” in the final quarter as two Federal Reserve rate cuts in September and October lowered the target range to 3.75%–4.00%, injecting a much-needed bright spot for dealmaking. Financing conditions have...