Transaction Structure
This refers to the way a business sale is organized, including the mix of cash, debt, and equity, and the timing of payments.
Strategic Buyer
This is a buyer who is in the same industry or a related industry and can achieve synergies from the acquisition that other buyers cannot.
SBA (Small Business Administration)
Mostly used in the USA. This is a federal agency, created in 1953, that grants or guarantees long-term loans to small businesses.
S Corporation
Mostly used in the USA. This is a common business term to distinguish a corporation whose profits are passed through to shareholders (without a corporate level tax imposed) and taxed on their personal returns under subchapter S of the Internal Revenue Code.
Perquisites (Perks)
These are owner benefits incidental to a regular salary or dividends, such as personal use of a company automobile, country club membership, and personal entertainment.
Main Street Businesses
This generally defines firms with revenues below $5 million.
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