What the SBA's New Quality of Earnings Requirement Means for Business Acquisitions
The SBA's new SOP 50 10 8.1, effective October 1, 2026, adds a formal Quality of Earnings (QoE)...
Jeremy L. Miller
What Actually Wins Healthcare Deals in 2026
Jeremy L. Miller: July 30, 2026
The healthcare deal market is evolving and increasing, but that doesn’t mean it has become easier....
Private Equity Is Returning to Physician Practice Management With a Different Playbook
Jeremy L. Miller: June 30, 2026
Physician practice management is back in the conversation, but it is not the same market it was a...
Balancing Pre-LOI and Post-LOI Diligence in ETA: Strategy, Tradeoffs, and Winning the Auction
Jeremy L. Miller: January 6, 2026
Entrepreneurship through acquisition (ETA) offers an increasingly popular path to business...
The Importance of Percentage-of-Completion Revenue Recognition in M&A Transactions
Jeremy L. Miller: February 4, 2025
In the world of mergers and acquisitions (M&A), accurate financial reporting is essential. In...