Insights

Analysis on the rules, the evidence, and the questions formal diligence is going to ask anyway.

SBA Lending · Business Brokers · Pre-LOI Analysis

The New $3M SBA Rule Means Someone Else Will Test Your Earnings Number.

Starting October 1, 2026, qualifying SBA acquisition transactions with a business purchase price of $3 million or more require a lender-commissioned Quality of Earnings report. For brokers, that creates a new reason to identify unsupported earnings adjustments before the deal is under LOI.

By Mark Hirsch ·