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  <title>Boston Business Brokers Firm</title>
  <link>https://bostonbusinessbrokersfirm.com/</link>
  <description>Massachusetts closeout filings and value drivers for Greater Boston business owners.</description>
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    <title>Boston Alcohol License Transfer When You Sell a Restaurant</title>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>How an alcohol license moves in a Boston restaurant sale: the Licensing Board hearing, state ABCC review, rough timing and why you should plan months ahead.</description>
  </item>
  <item>
    <title>Boston Personal Property Form of List When You Sell</title>
    <link>https://bostonbusinessbrokersfirm.com/closeout-filings/boston-personal-property-form-of-list-when-you-sell/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>Boston business personal property tax in the sale year: the Form of List, the March 1 filing date, the January 1 owner rule and what to tell Assessing.</description>
  </item>
  <item>
    <title>Closing Massachusetts Sales and Meals Tax Accounts After a Sale</title>
    <link>https://bostonbusinessbrokersfirm.com/closeout-filings/closing-massachusetts-sales-and-meals-tax-accounts-after-a-sale/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>How to close Massachusetts sales and meals tax accounts after you sell: MassTaxConnect steps, the final return, filing until closure and ceasing locations.</description>
  </item>
  <item>
    <title>Closing Your Massachusetts Business Certificate After a Sale</title>
    <link>https://bostonbusinessbrokersfirm.com/closeout-filings/closing-your-massachusetts-business-certificate-after-a-sale/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>How a Massachusetts business certificate (DBA) is handled after a sale: the city or town clerk, discontinuing the old filing and dissolving the old entity.</description>
  </item>
  <item>
    <title>Massachusetts DUA Unemployment Account Transfer to the Buyer</title>
    <link>https://bostonbusinessbrokersfirm.com/closeout-filings/massachusetts-dua-unemployment-account-transfer-to-the-buyer/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>How a Massachusetts business sale affects the unemployment insurance account at the DUA: successor employers, experience ratings and what to report at closing.</description>
  </item>
  <item>
    <title>Massachusetts Notice of Bulk Sale Before You Close</title>
    <link>https://bostonbusinessbrokersfirm.com/closeout-filings/massachusetts-notice-of-bulk-sale-before-you-close/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>How the Massachusetts bulk sale notice works when you sell business assets: who files with the Department of Revenue, timing and what a buyer withholds.</description>
  </item>
  <item>
    <title>Earnouts and Seller Notes: What a Seller Should Accept</title>
    <link>https://bostonbusinessbrokersfirm.com/value-drivers/earnouts-and-seller-notes-what-a-seller-should-accept/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>How earnouts and seller notes work in a business sale, the typical size of a seller note, how to protect yourself and when to say no to deferred payment.</description>
  </item>
  <item>
    <title>Letter of Intent Terms Every Seller Should Read</title>
    <link>https://bostonbusinessbrokersfirm.com/value-drivers/letter-of-intent-terms-every-seller-should-read/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>What a letter of intent covers in a business sale beyond price: payment timing, asset allocation, exclusivity, diligence scope and financing conditions.</description>
  </item>
  <item>
    <title>Seller Discretionary Earnings and the Adjustments Buyers Accept</title>
    <link>https://bostonbusinessbrokersfirm.com/value-drivers/seller-discretionary-earnings-and-the-adjustments-buyers-accept/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>How seller discretionary earnings are built, which owner expenses buyers accept as adjustments, which they reject and why unreported cash adds nothing to price.</description>
  </item>
  <item>
    <title>Why Buyers Walk Away During Due Diligence</title>
    <link>https://bostonbusinessbrokersfirm.com/value-drivers/why-buyers-walk-away-during-due-diligence/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>The reasons buyers cancel a business purchase during due diligence, from unreconciled books to stale balance sheets, and how a seller can prevent each one.</description>
  </item>
  <item>
    <title>Working Capital in a Business Sale</title>
    <link>https://bostonbusinessbrokersfirm.com/value-drivers/working-capital-in-a-business-sale/</link>
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    <pubDate>Tue, 03 Nov 2026 14:00:00 +0000</pubDate>
    <description>How working capital is handled in a small business sale: cash free and debt free deals, what stays in the company, lender cushions and added buyer cost.</description>
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