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As Niyant mentioned just before we filmed this video, “It’s not really new, at this point.” Passed in 2017, the TCJA significantly altered the treatment of net operating loss carryforwards and carrybacks (NOLs). These changes have since been made permanent with the 2025 passage of the Big Beautiful Bill (OBBBA). Prior to TCJA, NOLs could be carried forward for 20 years and carried back for 2. That meant if you had a loss in 2015, you could use it to offset your past gains in

English now has so many acronyms that the same acronyms are used for very different things. Context typically prevents any...

When Do Companies Need Valuations? I’m Eric Sundheim, CEO & Principal at Mercovus Valuations. This is a presentation I've given many...

An Interview with Eric Sundheim, CEO of Mercovus Valuations Our CEO recently sat down for an interview with the BPI Network. The...

“Tax The Rich! Make the Rich Pay Their Fair Share!” These are the rallying cries of many political activists in the US. The problem for...

Eric: Hey, everyone, this is Eric Sundheim with Mercovus Valuations. I'm pleased to be in PP&Co’s office today, joined by Mr. Tim Ulen.  ...

Updated: June 4, 2024 “We granted some options – we just haven’t set the strike price yet.” I thought of writing an article on the top...