Tax efficiency often obscures true enterprise value. This strategic brief examines the critical role of Owner Add-Backs in recasting financials, transforming suppressed Net Income into the Adjusted EBITDA metrics that drive premium middle-market valuations.

True liquidity is born from operational optionality. This strategic guide explores how to build a business that is perpetually ready for exit, transforming daily operations into transferable equity value and eliminating the "Key Man" discount.