Recent News

Beresford Booth is pleased to celebrate the inclusion of Lawyer Malika Johnson among The Best Lawyers in America® for 2027: Malika Johnson, Senior Counsel in our Litigation Group, has been recognized for her work in Product Liability Litigation – Defendants. Malika is a high-stakes litigator. For almost 20 years, she has built a proven record… Read More

Revenue is what most business owners focus on when thinking about valuation. Revenue matters—but sophisticated buyers do not just look at how much revenue a business generates. They look at the quality and durability of that revenue: how it is contracted, how long it has, how protected it is, and whether it will survive a… Read More

A Trusted Legal Partner for MacCoy Home Solutions Aaron MacCoy of MacCoy Home Solutions shares his experience working with Bill Kessler of Beresford Booth and how having a knowledgeable, trusted legal team has helped him navigate the challenges of running his business with confidence. Read More

For many years, prenuptial agreements were viewed as tools reserved for the wealthy—a way to protect family fortunes, inherited assets, or business interests. Today, however, that conversation is changing. Increasingly, couples are using prenuptial agreements not simply to protect what they already have, but to address the financial realities of modern marriage and family life.… Read More

A GRAT is a type of irrevocable trust in which a grantor transfers assets to the trust in exchange for annual annuity payments during a fixed term, with the remainder of the gift passing to the grantor’s beneficiaries and excluded from the donor’s estate. The creation of a GRAT results in an immediate taxable gift… Read More

While Washington law defines community property as ‘property…acquired after marriage or after registration domestic partnership by either domestic partner or either husband or wife or both’ it does not address more nuanced issues like how to treat dogs, cats, exotic pets, embryos, etc. acquired during the marriage. It may be community property, but how should… Read More

As discussed in my previous post, earnouts can bridge significant valuation gaps between buyers and sellers in middle-market M&A. However, because operational control shifts to the buyer after closing, these provisions frequently lead to bitter post-sale litigation if the financial targets are not met. The best time to prevent earnout litigation is not after the… Read More

In small-market mergers and acquisitions (under $50,000,000), closing day feels like the finish line. The purchase agreement is executed, funds are wired, and both buyer and seller pause to celebrate a successful transaction. Yet with an earnout provision, closing day marks a beginning rather than an end. When part of the purchase price depends on… Read More

In the world of mergers and acquisitions, "sandbagging" refers to a buyer's decision to proceed with a transaction despite discovering—before closing—that one or more of the seller's representations and warranties are false. The buyer closes the deal anyway, then later asserts an indemnification claim for the breach. The practice raises a fundamental question: should a… Read More