Deal structure

Seller financing in a small business acquisition: what diligence should change?

Published August 31, 2026 · Reviewed by The Diligence Standard Team · Updated September 11, 2026

A seller note can align incentives and bridge valuation, but it does not make weak earnings, transferability or collateral risk disappear.

This guide is organized around the evidence a buyer or seller should be able to reconcile before relying on a transaction claim.