Beresford Booth Lawyers

09/03/2026

Beresford Booth is pleased to celebrate the inclusion of Lawyer Malika Johnson among The Best Lawyers in America® for 2027

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...

09/02/2026

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 change of ownership. The answer to those questions lives not just in your profit and loss statement, but also in your customer and vendor agreements.

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 ...

09/01/2026

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.

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 alread...

09/01/2026

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.

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 imm...

08/31/2026

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 it be treated in a divorce?

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. acquire...

08/31/2026

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 earnings report comes in. It is during the drafting phase of the Purchase and Sale Agreement.

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 m...

08/31/2026

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.

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 a...

08/27/2026

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 buyer who knew about a problem before closing still recover under the seller’s express warranties?

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 indemni...

08/26/2026

In this webinar, Attorney Taylor Dawson from our Litigation Group will be discussing “Adverse Possession: Basic Principles and What to Know”

08/24/2026

Beresford Booth is pleased to celebrate the inclusion of the following lawyers among The Best Lawyers in America® for 2027:
David Tingstad, Bill Kessler, & Dimitra Scott!

Beresford Booth is pleased to celebrate the inclusion of the following lawyers among The Best Lawyers in America® for 2027: David Tingstad, Partner and Chair of the Business, Mergers and Acquisitions Group, has been recognized for his work in the following areas: Closely Held Companies and Family B...