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Preparing for the SBA’s New Quality of Earnings Requirement

Join us to understand the SBA's new Quality of Earnings requirement and what it means for lenders ahead of the October 1 effective date. Learn how QoE reports are performed, what findings they may reveal and how they can support underwriting and credit decisions under the SBA's new framework.

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Preparing for the SBA’s New Quality of Earnings Requirement

Event Details

The SBA has issued new guidance under SOP 50 10 8.1 requiring a Quality of Earnings (QoE) Report for certain change-of-ownership transactions with a total project cost greater than $3 million. This requirement becomes effective October 1, 2026 and represents a significant change to the SBA lending process.

As a provider of Quality of Earnings reports, as well as Business Valuation reports for SBA lenders nationwide, Withum is hosting this webinar to help lenders understand, prepare for and meet the new requirement.

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What SBA Lenders Need to Know

Because QoE reports have historically been uncommon in SBA transactions, we’ll cover what lenders, business development officers and credit professionals should know about the requirement and its practical implications.

Topics will include:

What a Quality of Earnings report is, why it matters and how it can help identify transaction risk

Required documentation, information-gathering considerations and best practices for engaging a QoE provider

Understanding and performing a “Cash Proof”

Evaluating non-recurring revenues and expenses, owner compensation and other normalization adjustments

Identifying related-party transactions and other normalization adjustments

Recognizing deferred maintenance and other operational considerations

Key differences between cash-basis and accrual-basis accounting

Evaluating the quality and sustainability of a business’s revenue base, customer concentration, and earnings

Additional considerations when financing a stock sale versus asset sale

Featured Speakers

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Brian McIntyre
Partner, Market Leader, Valuation Services
Princeton, NJ – Corporate Headquarters
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Michael Ritchie
Partner, Transaction Advisory
Orange County, CA

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We hope you’ll join us and encourage members of your lending and credit teams to attend.

Can’t join us live? Register anyway and we’ll send a link to the recording.

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