2026 Private M&A Escrow Size: What Founders Should Anchor at LOI
SRS Acquiom’s 2026 study shows private M&A escrow size and earnouts both growing. Three LOI moves founders should anchor before the buyer’s market drift sets in.
Buyer Aiding and Abetting Liability Delaware: YWCA Reset
After YWCA v. Hatteras Funds, buyer aiding and abetting liability Delaware is back for strategic buyers who help create sell-side conflicts. 2026 drafting playbook.
Florida’s Protected Series LLC Goes Live July 1, 2026 — The M&A Diligence Question That Did Not Exist Last Week
Florida protected series LLC M&A diligence changes July 1, 2026. What buyers and sellers of Florida LLC targets must add to checklists, reps, and disclosure schedules now.
Tipping Basket vs. True Deductible — The One-Word Indemnification Choice That Decides Whether Your First Dollar Comes Back
Tipping basket vs. true deductible is the one-word indemnification choice that decides whether the first dollars of a post-closing claim come out of the seller’s pocket.
The Material Contracts Covenant Is the Buyer’s Pre-Closing Veto Over Your Customer Renegotiations
The material contracts covenant reads as a routine seller restraint, but between signing and closing in M&A it functions as a buyer veto over the customer renegotiations the seller most needs to have.
Florida S-Corp Stub-Period Allocation in a Mid-Year Sale — Closing-of-the-Books vs. Proration Election Drives Six-Figure Wire Differences
When a Florida S-corp sells mid-year, the § 1377(a)(2) interim-closing election can change each seller’s K-1 by six figures.
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