Insights

ASU 2026-03 amends fair value discount rules for investment companies holding equity securities with contractual sale restrictions. Explore the details.

Rated and unrated feeder funds are becoming important for private credit capital formation. Explore the differences and why independent valuation is key.

Explore how Opportunity Zone (OZ) investors can prepare for the expiration of capital gains deferral, from fair market valuation to liquidity planning.

Discover key private equity trends in Cherry Bekaert's PE Mid-year 2026 Report, including deal repricing and AI's impact on software and energy.

Discover why data-driven quality of earnings is essential for private equity dealmaking, as featured in PitchBook's Q1 2026 PE Middle-market Report.

Explore our 2026 U.S. banking industry report to discover the structural forces set to reshape the industry's trajectory through 2030, from tax policy to AI.

Explore our exit stage guide for life science companies and uncover key strategies for successfully navigating the final phase of the startup lifecycle.

The clinical stage of drug development involves navigating the phases of clinical trials and fundraising to support them. Explore our guide for startups.

Learn how to leverage personal goodwill in private equity transactions at every stage of a deal to create tax savings opportunities and enhance value.

Uncover the importance of business valuations for gift tax planning. Explore the key elements of gift valuations, tax benefits and more in our guide.