"Insightful, detailed, and thoroughly readable"
  

"...a 'must read' for anyone contemplating the sale or purchase of a business..." 

Published in "Today's Business Owner", "Home Business Journal", the "Arizona School of Real Estate and Business Journal" among many others..."
  

...this book is a valuable source of information for anyone interested in buying or selling a business...

     If you purchase the Guide before October 1st, 2000, you may select and receive one of the following Primers at no extra cost. 

...Scott has successfully combined all aspects of buying, selling and evaluating businesses in a format that is very concise and readable...

...any professional who provides services to business owners will find this book to be an invaluable resource guide...

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My New Book

The guide itself contains detailed analysis of the following areas:

Phone numbers/web pages for dozens of business opportunity contacts. Detailed due diligence pointers for all major business types (e.g. home-based, franchised, distressed, established) and categories (retail, manufacturing, service, wholesales, food, automotive) Complete broker interview questionnaire, buyer broker agreement, listing contract, confidentiality agreement (non-disclosure form), personal financial statement, corporate resolutions to sell/buy and other forms. Unparalleled discussion and explanation of cash flow and its role in business valuation, including use of discount rates Over 250 sample contract clauses to benefit the buyer and/or seller Practical review of the buying/selling process, including valuable negotiating tactics and pitfalls Current bibliography listing dozens of useful supplemental books, guides, web sites, phone numbers and magazine Recommended steps/procedures for maximizing sales price and after tax return of your sold business Advantages of and tips for obtaining SBA financing or other types of business acquisition financing, e.g. seller financing or venture capital funding Stand alone glossary containing many relative and important terms and concepts unique to a business sales process as well as detailed table of contents and index AND MUCH MORE!

Among the dozens of favorable reviews written about the Guide, local CPA and CFO of Olympian Labs wrote: “This book is a valuable source of information for anyone interested in buying or selling a business, or for anyone who currently operates a business. Scott has successfully combined all aspects of buying, selling and evaluating businesses in a format that is very concise and readable. This book answers questions I am constantly asked by current and prospective business owners. Any professional who provides services to business owners will find this book to be an invaluable resource guide. The references to other books and telephone numbers for more in-depth research of certain areas are wonderful”

Additional Primers
As mentioned elsewhere, the following additional “Primers” are being offered in conjunction with the purchase of the Guide. 
     If you purchase the Guide before October 1st, 2000, you may select and receive one of the following Primers at no extra cost!  Should you wish to purchase additional Primers, they are also available at the prices described below. 

The Primers to choose from are:

Accounting Primer This Primer addresses the important components of GAAP related accounting (double-entry bookkeeping, accrual accounting, FASB, etc.) as it relates to business brokerage and evaluating business opportunities.       Suggestions on how to audit the books and records of a prospect firm are presented, such as how to compare and match financial statements prepared for book purposes as opposed to tax purposes.         Differences between calculating adjusted cash flow versus net income or operating income are stressed.       The basics of debits and credits all the way to financial statement analysis (horizontal, vertical and ratio analysis) make this an invaluable due diligence tool.       Finally, the differences between “pooling of interests” and “purchase accounting” for acquisitions are reviewed. The impact of “goodwill” on future accounting earnings is analyzed along with the impact of the “allocation of purchase price” for tax purposes (both associated with purchase accounting as opposed to pooling). An important update in the FASB’s position on pooling is included, which may have a dramatic effect on mergers and acquisitions and the fair market value of businesses that are attractive to Fortune 2000 companies. Financing Primer The issues surrounding obtaining financing in support of buying a business are analyzed in more depth than in the Guide. The value of leverage through SBA financing is stressed and illustrated through examples. The pros and cons of using venture capital or angel investors to help grow a firm are discussed. The impact on taxation resulting from offering seller financing is reviewed along with the importance of properly executed borrower guarantees and collateral related documents. All possible sources of business financing ranging from working capital loans to factoring of accounts receivable are presented and compared in terms of availability, cost and term. Entity Choice Primer This extremely useful Primer presents in a user-friendly format the many pros and cons of various entity formation choices. All relevant issues that are impacted by the entity choice are evaluated for Sole Proprietors, S-corporations, C-corporations, Limited Liability Companies, Limited Partnerships, Professional Corporations and other variations. Valuation Case Study Primer This Primer contains several “Case Studies” in valuation that compliment nicely the content included in the Upstart Guide. A variety of different company types are evaluated in this Primer, including an internet based retail company, a medical practice, a small manufacturing company and an accounting/tax practice.  Environmental Issues Primer The information contained in this Primer has become increasingly important for entrepreneurs. Whether you are buying a dry cleaning business or utilize hazardous chemicals to produce microchips, environmental issues and problems that are ignored can lead to the demise of otherwise profitable companies.       Important information about various federal agencies and laws, rules and regulations are presented here, along with a sample environmental questionnaire commonly required by banks making SBA guaranteed loans. Descriptions and costs for environmental services such as Phase I, II and III audits are outlined for the reader.       It is fairly well known that through even partial liability for environmental problems small business owners can be made to pay in full for any corrective action required by state or federal agencies. Being familiar with the related issues is the first step toward mitigating any potential problems in this area.       Suggestions for contractual protection through representations, warranties and indemnifications are also made to ensure maximum protection for the buyer of seller of a small business. Immigration Visa Primer The information presented here will provide the readers with a practical overview of how foreign residents can obtain various visas to work and live in the United States.        Inter-company transfer visas, work visas and the increasingly popular "gold card" options are all analyzed in detail.      Buying a business by investing $1 million can help the non-U.S. entrepreneur enter and remain in the country.       Understanding the visa system of the United States Department of Immigration and Naturalization Services (INS) is a prerequisite for foreign entrepreneurs wishing to work or enjoy self-employment live in the United States.

About the Primers
Each of the above Primers has been written exclusively within the framework of the buy/sell process related to small, privately held companies.  They average approximately 30 pages of single spaced information, collectively comprising what might be referred to as an advanced version of the Upstart Guide.

Additional primers may be purchased at the following rates: 

One Extra Primer		$17
Two Extra Primers		$28
Three Extra Primers		$34
Four Extra Primers		$40
Five Extra Primers		$44

Scott Gabehart
Phone 1-602-692-0887
Fax 1-480-718-7472
Email sgabe57806@aol.com