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Organic Growth Rates: The New Metric Driving Insurance Broker Valuations

Organic Growth Rates: The New Metric Driving Insurance Broker Valuations

Organic growth is not literally new to insurance agencies and brokerages. Strong producers, high retention, account rounding, and client referrals have mattered for decades. What is changing is the level of scrutiny. In a market where many agencies have grown through acquisitions, premium-rate increases, exposure inflation, contingent commissions, and technology-enabled reporting, buyers and appraisers increasingly want to know how much of reported growth is truly coming from the existing agency franchise.

That distinction matters in business valuation. A revenue line that grows because premiums rose in a hard market does not carry the same valuation weight as revenue that grows because the agency consistently wins new clients, retains profitable accounts, trains producers, cross-sells coverage, and converts growth into normalized EBITDA and free cash flow. Likewise, acquisition-driven growth can be valuable, but it must be separated from same-store organic growth so the appraiser can evaluate integration, retention, and transferability.

A credible valuation does not replace recognized valuation methods with a growth percentage. The income approach, market approach, and asset approach remain the broad framework an appraiser considers, and the discounted cash flow method is where the organic-growth story is converted into explicit cash-flow assumptions (Internal Revenue Service [IRS], 2020). Professional valuation standards and guidance from organizations such as AICPA & CIMA, NACVA, and the American Society of Appraisers also support careful scoping, documentation, assumptions, and reporting discipline (AICPA & CIMA, 2025; American Society of Appraisers [ASA], 2022; National Association of Certified Valuators and Analysts [NACVA], n.d.).

Simply Business Valuation helps insurance agency owners, buyers, sellers, CPAs, attorneys, and advisers evaluate organic growth, retention, producer economics, normalized EBITDA, and valuation methods in a supportable business appraisal. This article explains how to define organic growth, separate real franchise growth from noise, and prepare the evidence a buyer or appraiser will need.

Quick Answer: How Organic Growth Affects Insurance Broker Value

Organic growth can support a higher valuation conclusion when it is durable, profitable, documented, diversified, and transferable. It can weaken the valuation story when it is driven mainly by rate increases, one-time contingent commissions, immediate inclusion of acquired books, a single rainmaker, or growth that requires margin-damaging reinvestment.

Key points:

  • Organic growth is an input to business valuation, not a stand-alone valuation method.
  • Reported revenue growth and organic growth are not the same.
  • The appraiser should reconcile organic growth to the accounting records, agency management system, producer reports, lost-business data, renewal reports, and acquisition history.
  • EBITDA still matters because valuation ultimately depends on earnings, cash flow, risk, and transferability, not revenue growth alone.
  • In a discounted cash flow model, organic growth affects revenue forecasts, margin assumptions, reinvestment needs, working capital assumptions, and risk assessment.
  • In the market approach, organic growth affects comparability and risk, but it should not be converted into an unsupported automatic multiple premium.
  • The asset approach usually plays a smaller role for a profitable going-concern brokerage, but it can still matter for distressed agencies, working capital, debt-like items, identifiable assets and liabilities, and reasonableness checks.

Visual Aid 1: Practical Valuation Scenarios Near the Top

Agency profileOrganic-growth patternValuation implicationMain diligence questions
Rate-tailwind agencyRevenue rose mostly because premiums increasedGrowth may be less durable if market rates moderateHow much came from rate and exposure versus new clients and retention?
Producer-led growth agencyNew business comes from multiple producers and nichesCan support stronger forecast confidence if margins and retention holdAre producers under contract, incentivized, diversified, and transferable?
Acquisition-heavy agencyReported growth mainly reflects purchased booksAppraiser should separate acquired revenue from same-store growthAre acquisitions integrated, retained, and excluded under a defined convention?
Retention-driven agencyStable renewals and low lost-business historySupports revenue durability and discounted cash flow assumptionsIs retention measured by client, policy, premium, commission, or revenue?
Growth-with-margin-leakage agencyRevenue rises while EBITDA margin fallsHigher growth may not increase value unless economics improveAre service costs, producer compensation, and carrier commissions sustainable?

What Organic Growth Means in an Insurance Agency or Brokerage

Start With the Industry Scope

The U.S. Census Bureau classifies NAICS 524210, Insurance Agencies and Brokerages, as establishments primarily engaged in acting as agents or brokers in selling annuities and insurance policies (U.S. Census Bureau, 2022). That broad description covers many different business models, including independent retail property and casualty agencies, employee benefits brokers, personal-lines agencies, franchise models, wholesale and specialty distributors, program administrators, and hybrid firms.

Because these business models differ, the same organic-growth percentage can mean different things. A commercial P/C agency may be affected by property-rate cycles and client payroll exposures. A benefits brokerage may depend more heavily on renewal cycles, consulting fees, employee counts, and carrier arrangements. A wholesale specialty distributor may evaluate growth through carrier access, underwriting authority, submission flow, and relationships with retail brokers. A personal-lines franchise model may emphasize renewal revenue, client retention, and new business from franchisees.

For valuation purposes, the first step is not to ask whether organic growth is high or low. The first step is to define exactly what the subject company means by organic growth.

Organic Growth Versus Reported Revenue Growth

Reported revenue growth is the period-over-period change in revenue on the financial statements. Organic growth is a more selective concept. In a private insurance agency valuation, a practical working definition is:

Organic growth is the change in commission, fee, and related recurring revenue generated by the existing business after excluding or separately analyzing acquired revenue, divestitures, unusual one-time items, and other non-comparable components, and after considering rate, exposure, retention, new business, and contingent-commission effects.

That definition is intentionally described as practical rather than official. There is no single universal private-agency organic-growth formula. Public broker filings demonstrate why definitions must be read carefully. For example, Marsh & McLennan discusses underlying revenue as a non-GAAP measure used to compare performance across periods, while Brown & Brown defines Organic Revenue by starting with core commissions and fees and excluding first-12-month acquired operations, divested business, and foreign-currency translation; Brown & Brown also excludes profit-sharing contingent commissions from core commissions and fees (Brown & Brown, Inc., 2026; Marsh & McLennan Companies, Inc., 2026). Baldwin Insurance Group lists organic-growth factors such as net new business, fees, rate increases, retention, exposure unit growth, and contingent commissions, and states that recent partnerships begin contributing to organic revenue growth after the firm has owned the partner firm for 12 months (Baldwin Insurance Group, Inc., 2026).

Those examples are not private-company rules. They are useful because they show that serious users of organic-growth metrics define the numerator, denominator, exclusions, timing, and reconciliation.

Organic Growth Is a Reconciliation Process

An appraiser should not accept a single percentage without the bridge behind it. The bridge should show how beginning revenue became ending revenue and which components are considered organic, nonorganic, unusual, or separately analyzed.

Visual Aid 2: Organic Revenue Bridge Table

Bridge itemInclude in organic growth?Valuation questionTypical support documents
Retained renewal commission and fee revenueUsually yes, if consistently measuredIs it recurring, profitable, and transferable?Renewal reports, expiration lists, client retention reports
Net new business from existing producersUsually yesIs growth repeatable and profitable?Production reports, producer scorecards, pipeline reports
Cross-sell and account roundingUsually yesIs growth from a systematic process or a one-time cleanup?CRM records, policy counts, product penetration reports
Premium-rate changesAnalyze separatelyIs growth market-driven or agency-driven?Carrier rate notices, premium trend reports, line-of-business reports
Exposure-unit changesAnalyze separatelyAre clients expanding or simply increasing insured values, payroll, or sales?Client exposure data, policy schedules, client industry reports
Contingent or profit-sharing commissionsOften separate or normalizedIs the amount recurring or cycle-dependent?Carrier statements, historical contingent commission schedules
First-year acquired revenueUsually excluded from same-store organic metricIs reported growth acquisition-driven?Acquisition closing statements, acquired-book revenue detail
Divestitures or sold booksExclude or normalize consistentlyWas decline due to sale, producer departure, or retention failure?Sale documents, lost-business reports, producer transition memos

The bridge also helps prevent a common error: calling all revenue growth organic because it happened after the acquisition date or because the accounting system does not separately track acquired books. If the valuation depends on sustainability, the bridge needs to identify the drivers.

Why Organic Growth Is Now a Buyer and Appraiser Focus

Consolidation Makes Growth Quality More Important

Insurance distribution M&A has remained active, even though deal volume has moderated from prior highs. Optis Partners reported 695 total announced agent and broker deals in 2025, down 12% from 787 in 2024 and 24% below the previous five-year average. The same January 2026 report stated that retail, wholesale, and TPA transactions totaled 640 and that private-equity or hybrid buyers completed 73% of 2025 transactions (Optis Partners, 2026a). In its first-quarter 2026 update, Optis reported 148 announced transactions, down 6% from Q1 2025 and 16% below the previous five-year Q1 average (Optis Partners, 2026b).

Those figures are useful only as M&A activity context. They do not prove a valuation multiple. They do, however, help explain why buyers ask more sophisticated questions. When many buyers can compare agencies across markets, lines of business, revenue size, producer depth, and acquisition history, the quality of organic growth becomes a diligence issue. A buyer wants to know whether the growth will remain after the deal closes.

Benchmark Programs Put Organic Growth on the Operating Scorecard

The Big I and Reagan Consulting 2025 Best Practices Study public release is another reason the metric receives attention. The release states that the 2025 Best Practices agencies reported 10.7% organic growth, 26.1% EBITDA margins, a Rule of 20 result of 25.1, sales velocity above the 12% to 13% threshold described by the release in all revenue categories, net unvalidated producer payroll of 2.0% compared with 1.9% in 2024, and revenue per employee of $228,321 (Independent Insurance Agents & Brokers of America & Reagan Consulting, 2025).

Those are Best Practices agency metrics. They should not be presented as industry-wide averages or automatic valuation targets. The valuation lesson is narrower and more practical: buyers and appraisers care about the connection among growth, profitability, producer reinvestment, and productivity. Organic growth becomes more persuasive when it is accompanied by stable margins, producer development, client retention, and clear operating data.

Practitioner Commentary Supports the Theme, With Attribution

MarshBerry’s 2025 commentary states that organic growth has taken center stage as a leading driver of insurance brokerage value and emphasizes that not all organic growth is equal because growth must be profitable and sustainable (MarshBerry, 2025). That is useful practitioner commentary, but it is not a valuation standard, legal rule, or universal pricing formula. In a publication-ready business appraisal, the statement should be treated as an industry adviser viewpoint and combined with the subject company’s data and recognized valuation methods.

Public Broker Examples: Definitions Differ, So Reconciliation Matters

Why Public-Company Examples Are Useful but Limited

Public-company filings are helpful because large brokers disclose metric definitions, adjustments, and non-GAAP context. They are limited because public companies differ from small and middle-market private agencies in size, liquidity, capital access, reporting systems, acquisition programs, geography, and business mix.

The SEC’s Division of Corporation Finance maintains staff guidance on non-GAAP financial measures for public-company disclosure contexts (U.S. Securities and Exchange Commission [SEC], 2022). A private agency is not automatically subject to those public-company disclosure rules. Still, the underlying discipline is valuable: if management uses an adjusted metric such as organic revenue, underlying revenue, adjusted EBITDA, or adjusted EBITDAC, users need to understand the definition and reconciliation.

Visual Aid 3: Public-Company Organic-Growth Definition Comparison

Source or companyMetric terminologyWhat the example teaches a private-agency valuationDrafting caveat
Marsh & McLennanUnderlying revenueNon-GAAP performance measures can help compare performance across periods when definedDo not treat the definition as a private-agency rule
AonOrganic revenue growthAon reported 2025 revenue growth that reflected 6% organic revenue growth driven by net new business and retention, among other itemsCite as Aon-specific 2025 disclosure only
GallagherOrganic revenue growthGallagher states it historically views organic revenue growth as an important indicator for brokerage and risk-management segment performanceDo not convert this into a private-agency multiple
Brown & BrownOrganic Revenue and core commissions and feesExcluding first-12-month acquired operations, divested business, foreign currency, and profit-sharing contingent commissions illustrates a clean bridgeCompany-specific non-GAAP definition
WTWOrganic revenue growthAdjustments for currency, acquisitions, and disposals show comparability disciplineBroader advisory firm, not a typical small agency
Baldwin Insurance GroupOrganic-growth factorsRate increases, retention, exposure units, fees, contingents, and post-acquisition timing all need analysisCompany-specific and includes multiple growth drivers
GooseheadCore revenue, new business revenue, renewal revenue, client retentionPersonal-lines and franchise model highlights renewal dynamics and retention measurementBusiness model differs from many independent agencies

Public filings show that organic-growth analysis is not just a headline number. Aon reported that 2025 revenue increased to $17.2 billion and reflected 6% organic revenue growth driven by net new business and strong retention, among other items, including acquired revenues from NFP (Aon plc, 2026). Gallagher states that it has historically viewed organic revenue growth as an important indicator when evaluating brokerage and risk-management segment performance (Arthur J. Gallagher & Co., 2026). WTW reports organic revenue growth after adjusting for foreign currency and acquisitions and disposals (Willis Towers Watson plc, 2026). Ryan Specialty states that it seeks acquisition partners with a strong track record of organic revenue growth, among other attributes (Ryan Specialty Holdings, Inc., 2026). Goosehead distinguishes new business revenue, renewal revenue, and client retention within its model-specific disclosures (Goosehead Insurance, Inc., 2026).

For private agencies, the takeaway is simple: write the definition before using the metric. The definition should specify the measurement period, revenue basis, acquired revenue convention, contingent-commission treatment, divestiture treatment, producer book transfers, rate and exposure analysis, and whether the metric is measured on revenue, commissions, fees, premiums, clients, policies, or another basis.

Organic Growth Quality: Not Every Growth Dollar Deserves the Same Valuation Weight

Five Dimensions of Quality

A growth number becomes valuation evidence only when it has quality. Five dimensions are especially important.

1. Repeatability. Does growth come from a repeatable sales process, producer pipeline, niche market, referral engine, cross-sell process, or service model? Or did it come from a few unusual wins?

2. Controllability. Is the agency creating growth through retention, client acquisition, producer development, carrier relationships, specialization, and operations? Or is it mainly benefiting from premium-rate increases and client exposure changes outside the agency’s control?

3. Profitability. Does growth convert into normalized EBITDA and free cash flow after producer compensation, account management, claims advocacy, technology, compliance, and servicing costs?

4. Transferability. Would the revenue remain after an ownership change, producer transition, or founder retirement? Are client relationships institutionalized or owner-dependent?

5. Documentation. Can the agency reproduce the growth bridge from its agency management system, CRM, accounting records, carrier statements, and producer reports?

Visual Aid 4: Growth-Quality and Valuation-Risk Matrix

Growth sourceRepeatabilityControllabilityMargin conversionBuyer confidenceValuation risk
Retained renewals with documented account ownershipHigh if retention history is stableMedium to highOften favorable if service load is controlledHighLower, subject to concentration and carrier risk
New business from multiple trained producersMedium to highHighDepends on compensation and ramp costHigh if producer bench is durableModerate if producer retention is weak
Rate-driven premium increasesLow to mediumLowCan be favorable short termMixedHigher if rates soften
Exposure-unit growth from clientsMediumLow to mediumOften favorable if clients retainModerateDepends on client industries and cyclicality
One-time contingent commissionsLowLowCan be high in the period receivedLow unless history is stableHigh if capitalized as recurring EBITDA
Acquired book revenueDepends on integrationMediumDepends on retention and synergiesMixed until seasonedHigher before post-close retention is proven

Red Flags That Weaken the Value Story

Organic growth is less persuasive when the evidence shows one or more of these issues:

  • One producer, owner, or niche controls most new business.
  • The organic-growth percentage excludes lost business but includes rate increases without disclosure.
  • Acquired books are included immediately as organic without a defined seasoning convention.
  • Contingent commissions are treated as recurring without multi-year support.
  • EBITDA margin declines while revenue grows.
  • Retention is measured inconsistently across clients, policies, premiums, commissions, and revenue.
  • Management cannot reproduce the metric from source systems.
  • The forecast assumes rate increases or exposure inflation will continue without support.
  • The agency has material carrier, client, producer, or line-of-business concentration that is not reflected in risk assessment.

These are not automatic valuation discounts. They are diligence issues. The valuation professional still needs to evaluate the facts, purpose, standard of value, scope, and available evidence.

Separating Rate Tailwinds From Real Franchise Growth

Why the Rate Environment Matters

Insurance agencies and brokerages often earn commissions or fees connected to premiums and policy activity. Therefore, premium-rate changes and exposure changes can increase commission revenue even if the agency does not add clients or policies. That does not make the revenue worthless. It means the source of growth must be identified.

The Council of Insurance Agents & Brokers reported that premiums across all account sizes rose 1.6% in Q3 2025, a 57% decrease from the prior quarter’s 3.7% increase. The same Q3 2025 survey page stated that commercial property premiums decreased by 0.2%, the first decrease since Q2 2017, and that cyber premiums fell by an average of 2.6% (Council of Insurance Agents & Brokers [CIAB], 2025). Those figures are not valuation-pricing evidence. They show why an appraiser should avoid assuming that rate-driven growth will persist indefinitely.

Visual Aid 5: Rate-Tailwind Isolation Matrix

Revenue change driverHow it can appear in reported growthWhat the appraiser should testValuation implication
Carrier premium-rate increasesHigher commissions on the same policiesCompare rate changes by line to agency revenue movementMay be less durable if market rates soften
Exposure-unit inflationHigher insured values, payroll, sales, or unitsAnalyze client exposure units, not just commission revenueMay be tied to client economic cycles
Client count growthMore accounts and policiesTrack new clients and policy count separatelyStronger support if retention holds
Cross-sell and account roundingMore policies or coverage lines per clientReview policy count, coverage mix, and CRM evidenceHigher quality if systematic and profitable
Producer-sourced new businessNew accounts from agency activityReview producer scorecards and pipeline conversionHigher quality if spread across producers
Acquired booksStep-up in revenue after acquisitionExclude or season acquired revenue under a defined conventionNeeds integration and retention proof

Practical Rate-Normalization Questions

A buyer or appraiser should ask:

  1. What percentage of revenue growth came from premium-rate changes by line of business?
  2. Did carrier commission percentages change?
  3. Did client exposure bases increase because of payroll, sales, property values, or inflation?
  4. Did the agency gain clients, policies, or coverage lines, or did it earn more on existing policies?
  5. Are contingent commissions unusually high because of carrier profitability, loss ratios, or book mix?
  6. Does the management forecast assume continued rate increases?
  7. How would revenue and EBITDA change if premiums flatten or decline in key lines?

A DCF forecast built on these questions is stronger than a forecast that simply extends the historical growth percentage.

How Organic Growth Enters the Income Approach and Discounted Cash Flow

DCF Is Where the Growth Story Becomes a Cash-Flow Forecast

The income approach values a business interest based on the economic benefits expected from ownership. A discounted cash flow model estimates future cash flows and discounts them to present value using a risk-adjusted discount rate. IRS valuation guidance identifies the income approach, market approach, and asset-based approach as generally accepted valuation approaches and notes that professional judgment should be used to select the approaches and methods that best indicate value (IRS, 2020).

Organic growth enters the DCF in several places:

  • Revenue forecast by line, producer, client segment, and acquisition cohort.
  • Retention and lost-business assumptions.
  • New business production assumptions.
  • Cross-sell and account-rounding assumptions.
  • Rate and exposure assumptions.
  • Contingent commission normalization.
  • Producer compensation and hiring plans.
  • Account management and service staffing needs.
  • Technology, compliance, and operating infrastructure investment.
  • Working capital, debt-like adjustments, and nonoperating items.
  • Specific company risk, key-person risk, concentration risk, and forecast uncertainty.

Visual Aid 6: DCF Driver Framework

Existing renewal revenue
- Lost business and expected attrition
+ New business from producers, referrals, niches, and cross-sell
+/- Rate and exposure changes that are separately supported
+/- Fee changes, carrier commission changes, and contingent normalization
= Forecast commission and fee revenue

Forecast commission and fee revenue
- Producer compensation, service staffing, technology, occupancy, and overhead
= Normalized EBITDA or operating income starting point
- Taxes, working capital needs, capital expenditures, and other cash-flow adjustments
= Expected free cash flow for discounted cash flow analysis

This framework is illustrative. A valuation professional may use different line items depending on the subject agency, valuation purpose, standard of value, financial statement basis, and available documents.

Build the Revenue Forecast From Drivers, Not Slogans

A management presentation that says “organic growth will continue” is not enough. The appraiser needs driver-level support. The forecast should separate existing renewal revenue from net new business, cross-sell, rate effects, exposure changes, fee changes, contingent commissions, and acquired revenue. Baldwin’s public filing is a useful example because it identifies multiple organic-growth factors, including net new business, fees, rate increases, retention, exposure unit growth, and contingent commissions (Baldwin Insurance Group, Inc., 2026). Brown & Brown’s filing is also useful because its definition excludes first-12-month acquired operations and divested business from Organic Revenue (Brown & Brown, Inc., 2026).

A private agency can adopt a simpler version, but it still needs consistency. For example, if acquired revenue is excluded for the first 12 months, the same convention should be applied across periods. If contingent commissions are excluded from core revenue, the EBITDA bridge should explain how they are treated elsewhere.

Connect Growth to EBITDA and Free Cash Flow

Valuation does not capitalize revenue growth alone. It values expected cash flows or earnings, adjusted for risk and the selected valuation methods. EBITDA is commonly discussed in insurance-agency transactions because it approximates operating earnings before financing, taxes, depreciation, and amortization. But EBITDA is only useful if it is normalized and connected to sustainable operations.

A high-growth agency may still have a weak valuation case if growth requires unsustainable producer guarantees, excess service staffing, high account churn, or one-time carrier incentives. Conversely, a slower-growth agency may have a stronger valuation case if its revenue is highly retained, diversified, transferable, and profitable. The key is not growth in isolation. The key is risk-adjusted, transferable cash flow.

Visual Aid 7: Discounted Cash Flow Scenario Table

ScenarioForecast assumptionWhat changes in the modelWhy it matters
Sustainable organic-growth caseHistorical retention and producer output continue with supportHigher revenue forecast with stable marginsSupports stronger cash-flow outlook if evidence is credible
Rate-reversion casePremium-rate tailwinds moderateRevenue growth and possibly contingent commissions declineTests whether growth is market-driven
Producer-departure caseKey producer leaves or book transfer weakensNew business slows and retention risk increasesTests key-person and transferability risk
Retention-stress caseLost business rises after ownership change or service issuesRevenue and EBITDA declineTests durability of client relationships
Margin-investment caseGrowth requires hiring producers, account managers, and technologyEBITDA margin compresses before improvingTests whether growth creates cash flow, not just revenue

Discount Rate and Specific Risk Implications

A strong organic-growth record may reduce forecast uncertainty when it is documented, diversified, profitable, and transferable. It may increase valuation risk when it is unverifiable, owner-dependent, rate-driven, acquisition-driven, or margin-negative. The appraiser should not pick a discount rate solely because organic growth is high. Instead, the appraiser should evaluate the evidence behind the growth and the risks that could prevent forecast cash flows from being realized.

How Organic Growth Affects EBITDA Normalization

EBITDA Is Not Self-Explanatory

EBITDA can be a useful earnings metric, but it is not self-explanatory in an insurance brokerage valuation. Normalized EBITDA should reflect the ongoing economics of the agency after reasonable adjustments for nonrecurring, nonoperating, or non-market items. Professional valuation standards and guidance support careful documentation of assumptions and adjustments (AICPA & CIMA, 2025; ASA, 2022; NACVA, n.d.).

Potential adjustments may include:

  • Owner or officer compensation and benefits.
  • Related-party rent or management fees.
  • Nonrecurring legal, consulting, transaction, or restructuring costs.
  • Unusually high or low contingent commissions.
  • Producer compensation normalization.
  • Deferred compensation or retention bonuses.
  • Acquisition and integration costs, if nonrecurring and supportable.
  • Technology implementation costs.
  • Understaffing or overstaffing in account management and service teams.
  • Nonoperating expenses, income, assets, or liabilities.

No adjustment should be made merely because it increases value. Every adjustment needs evidence and professional judgment.

Visual Aid 8: Normalized EBITDA Bridge

Reported EBITDA
+/- Owner and officer compensation normalization
+/- Related-party rent, management fees, or non-market charges
+/- Nonrecurring or nonoperating expenses and income
+/- Unusual contingent or profit-sharing commissions
+/- Producer compensation normalization
+/- Acquisition and integration costs, if nonrecurring and supportable
+/- Technology or service-capacity adjustments needed for sustainable growth
= Normalized EBITDA for valuation analysis

Organic Growth Without EBITDA Conversion Can Be a Warning

The Big I and Reagan Consulting release reported 26.1% EBITDA margins for 2025 Best Practices agencies, with the important caveat that these are Best Practices agencies and not the whole market (Independent Insurance Agents & Brokers of America & Reagan Consulting, 2025). A private agency should not copy that number as a valuation target. Instead, the agency should use its own normalized EBITDA bridge to show whether organic growth is converting into earnings.

If revenue grows but EBITDA declines, the appraiser should investigate why. The explanation may be value-enhancing investment, such as hiring producers and building service capacity for future growth. Or it may be a structural problem, such as unprofitable accounts, uncontrolled compensation, weak carrier economics, or inefficient operations. The valuation treatment depends on evidence, not optimism.

How Organic Growth Enters the Market Approach

Organic Growth Is a Comparability Factor, Not an Automatic Multiple Premium

The market approach compares the subject agency to transactions, guideline public companies, or other market evidence when reliable data are available. Organic growth can influence the selection, weighting, and interpretation of market evidence because it affects expected growth, risk, and buyer confidence. However, it should not be treated as an automatic multiple premium.

This article intentionally avoids generic insurance-agency revenue or EBITDA multiple ranges. Published multiple ranges are often date-specific, transaction-specific, size-specific, and affected by deal terms, earnouts, rollover equity, buyer strategy, tax structure, working capital, and quality of earnings. Without exact source support and context, broad multiple claims can mislead readers.

Visual Aid 9: Market Approach Adjustment Matrix

FactorHigher-quality evidenceLower-quality evidenceMarket approach implication
Organic growthReconciled same-store growth by sourceSingle unsupported percentageStronger or weaker comparability support
EBITDA marginStable normalized EBITDA after growth investmentsMargin decline hidden by aggressive add-backsAffects selected earnings and risk
RetentionMulti-year retention by client, revenue, policy, and premiumAnecdotal “clients are loyal” claimAffects revenue durability assessment
Producer benchMultiple productive producers with documented pipelinesOwner or key-person dependenceAffects transferability and risk
Client concentrationDiversified client baseFew accounts drive revenueAffects company-specific risk
Carrier accessStable appointments and commission arrangementsFragile or changing carrier relationshipsAffects future revenue support
Contingent commissionsMulti-year pattern separately analyzedOne high year capitalized as recurringAffects normalized earnings
Technology and processReliable AMS, CRM, and reporting workflowsWeak data qualityAffects due-diligence confidence
Acquisition integrationSeasoned acquired books retained after closeRecently acquired revenue mixed into organic metricAffects growth quality and comparability

Public-Company Metrics Should Not Be Pasted Into Private-Company Multiples

Public brokers can help appraisers understand how sophisticated companies define organic revenue, but public-company trading metrics are not directly interchangeable with private agency transaction pricing. Public companies may have greater diversification, liquidity, access to capital, acquisition infrastructure, and reporting systems. Private agencies may have greater owner dependence, client concentration, local market exposure, or less formal data. The market approach requires judgment about comparability.

The Asset Approach: Smaller Role, Still Important

When the Asset Approach Matters

For a profitable insurance agency operating as a going concern, income and market approaches are often more relevant than a pure asset approach because much of the value is tied to customer relationships, producer relationships, carrier access, renewal revenue, and expected earnings. Still, the asset approach should not be ignored automatically.

The asset approach may matter when:

  • The agency is distressed or unprofitable.
  • The agency owns meaningful tangible assets.
  • Working capital, debt, nonoperating assets, or nonoperating liabilities require analysis.
  • The valuation purpose requires asset-based consideration.
  • Shareholder, buy-sell, or legal documents specify an approach or premise of value.
  • Identifiable intangible assets are relevant to the engagement scope.
  • The appraiser uses asset-based analysis as a reasonableness check.

IRS guidance identifies the asset-based approach as one of the generally accepted valuation approaches, along with the market and income approaches (IRS, 2020). The point is not that every agency valuation should rely on the asset approach. The point is that a credible business appraisal should explain why each approach was used, considered, or rejected.

Why Organic Growth Still Relates to Asset-Based Thinking

Organic growth can help evaluate whether customer relationships, trade names, niches, producer teams, carrier appointments, and renewal revenue streams have economic substance. Even if the final value conclusion relies mainly on income and market methods, organic-growth evidence can support the analysis of intangible value and going-concern strength.

Rule of 20, Sales Velocity, NUPP, and Other Operating Benchmarks

Rule of 20 Is a Benchmark, Not a Valuation Method

The Big I and Reagan Consulting release states that the Rule of 20 is calculated by adding organic growth to 50% of pro forma EBITDA and reported a 2025 Best Practices agency result of 25.1 (Independent Insurance Agents & Brokers of America & Reagan Consulting, 2025). The release also reports sales velocity above the 12% to 13% threshold described by the release in all revenue categories and NUPP of 2.0% compared with 1.9% in 2024.

Those metrics can be valuable operating benchmarks. They are not substitutes for a business valuation. An appraiser still needs to analyze cash flow, risk, assets and liabilities, comparability, retention, concentration, owner dependence, and the selected valuation methods.

Visual Aid 10: Operating Benchmark Warning Block

Operating benchmark concept:
Organic growth and pro forma EBITDA margin can be combined in a Rule of 20 style benchmark under the relevant benchmark program's definitions.

Valuation warning:
A benchmark score is not a valuation method.
It does not replace discounted cash flow analysis, market approach comparability, asset approach consideration, EBITDA normalization, or professional judgment.
Use the exact formula and definitions from the cited benchmark source before presenting any calculation.

Sales Velocity and Producer Investment

Sales velocity, producer hiring, producer validation, and NUPP are important because organic growth usually requires people. New producers can create future revenue, but they can also depress near-term EBITDA through compensation, training, support, and management time. A valuation model should not assume growth is free. It should connect producer investment to future production, retention, and margins.

Is This Real Organic Growth? A Practical Decision Tree

Visual Aid 11: Mermaid Decision Tree

Mermaid-generated diagram for the organic growth rates the new metric driving insurance broker valuations post
Diagram

This decision tree is not a mechanical valuation model. It is a diligence workflow that helps owners, buyers, and appraisers identify where the growth story needs support.

Documents and Data an Appraiser or Buyer Should Request

Visual Aid 12: Diligence Checklist

A well-prepared agency can improve valuation confidence by organizing the following documents before a sale, buyout, financing, succession plan, or business appraisal:

  • Monthly commission and fee revenue by line of business for at least three to five years, if available.
  • Renewal and expiration reports from the agency management system.
  • New business reports by producer, line, niche, carrier, and month.
  • Lost-business reports with reason codes.
  • Client retention, policy retention, premium retention, and commission or revenue retention definitions.
  • Producer scorecards, producer compensation plans, and employment or contract terms.
  • Book-of-business ownership provisions and producer restrictive covenants, reviewed by counsel where relevant.
  • Carrier appointment lists, commission schedules, and material carrier concentration data.
  • Contingent or profit-sharing commission statements by carrier and year.
  • Acquisition closing dates, acquired-book revenue, earnout terms, and integration reports.
  • Divestiture or book-sale records.
  • Revenue by client and client concentration schedules.
  • Client industry and exposure data where rate and exposure analysis matters.
  • Normalized EBITDA bridge and supporting general ledger detail.
  • Working capital, debt, and nonoperating asset and liability schedules.
  • Management forecast with assumptions for organic growth, retention, rate and exposure, producer hiring, margins, capital expenditures, and technology spending.

The point is not to overwhelm management. The point is to make the growth story reproducible. If the agency can produce the same organic-growth conclusion from the accounting system, AMS, CRM, and carrier data, buyers and appraisers have more confidence.

Owner Playbook: Improving Organic-Growth Evidence Before a Sale, Buyout, or Financing

90-Day Actions

In the next 90 days, an owner can take practical steps that improve valuation readiness:

  1. Define organic growth in writing.
  2. Reconcile reported revenue growth to organic growth for the trailing twelve months and prior fiscal years.
  3. Separate acquisitions, divestitures, contingents, rate and exposure changes, producer book transfers, and unusual items.
  4. Build a normalized EBITDA bridge with support.
  5. Identify data gaps in the accounting system, AMS, CRM, producer reports, and carrier statements.
  6. Document how retention is measured.
  7. Prepare a client and carrier concentration schedule.

Six-Month Actions

Over six months, the agency can strengthen the operating evidence behind its growth:

  1. Standardize producer reporting and pipeline tracking.
  2. Build retention reports by client, policy, premium, commission, and revenue.
  3. Review carrier concentration, commission schedules, and contingent commission history.
  4. Analyze which lines and niches show durable growth versus rate-driven growth.
  5. Document cross-sell, referral, and niche programs.
  6. Review producer compensation plans for alignment with profitable growth.
  7. Identify owner-dependent relationships that need transition plans.

Twelve-Month Actions

Over a longer horizon, owners can improve transferability and reduce risk:

  1. Build producer bench strength and account-management depth.
  2. Reduce founder or owner dependence.
  3. Improve client segmentation, retention workflows, and data quality.
  4. Strengthen documented processes for onboarding, renewal, claims advocacy, and cross-sell.
  5. Review acquisition integration reporting if the agency buys books or firms.
  6. Obtain a professional business valuation or updated business appraisal before negotiations, succession decisions, financing, or buy-sell events.

Visual Aid 13: Owner Action Plan Table

TimelineActionWhy it matters to valuationEvidence to preserve
90 daysDefine and reconcile organic growthPrevents buyer and appraiser confusionWritten definition, revenue bridge
90 daysNormalize EBITDALinks growth to earningsGL detail, add-back support
6 monthsStandardize retention reportingSupports revenue durabilityRenewal and lost-business reports
6 monthsAnalyze rate and exposure effectsSeparates market tailwinds from executionCarrier and line-of-business reports
12 monthsBuild producer benchReduces key-person riskProducer scorecards, compensation plans
12 monthsObtain professional valuationSupports planning and negotiationBusiness appraisal, support schedules

Practical Case Studies

Case Study 1: The Agency That Grew Because the Market Hardened

Assume a commercial P/C agency reports strong revenue growth over two years. At first glance, management presents the growth as evidence that the agency should command a premium valuation. But client count is flat, policy count is only slightly higher, and much of the revenue increase comes from commercial property rate increases and higher insured values.

A valuation professional should not dismiss the growth. Higher revenue may still improve earnings. However, the appraiser should build a rate and exposure bridge. CIAB’s Q3 2025 survey shows that premium changes can moderate and even decline in certain lines (CIAB, 2025). If the forecast assumes continued rate increases, the appraiser should test a rate-reversion case.

The analysis should also evaluate contingent commissions. If carrier profitability or volume contingents were unusually high during the period, normalized EBITDA may need adjustment. The valuation takeaway is that rate-driven growth may support value for the period earned, but it should not be treated as permanent franchise growth unless supported.

Case Study 2: The Producer-Led Growth Agency With EBITDA Conversion

Assume a middle-market agency generates new business from five producers across several niches. Retention is stable, lost-business reports are clean, and the agency can show monthly production by producer, line, carrier, and client segment. EBITDA margins remain stable after producer compensation and service staffing.

This growth story is stronger because it is diversified, documented, and profitable. The appraiser can use producer scorecards, pipeline reports, retention data, and normalized EBITDA to support the DCF forecast. In the market approach, this evidence may support stronger comparability to higher-quality agencies, although it still does not justify an unsupported automatic multiple premium.

The valuation takeaway is that organic growth is most persuasive when it is repeatable, profitable, and less dependent on a single person.

Case Study 3: The Acquisition-Heavy Brokerage With Overstated Organic Growth

Assume a brokerage reports rapid revenue growth after buying two books of business. Management includes all revenue from the acquired books in organic growth immediately. Post-acquisition retention has not yet been tested, and earnout terms may affect producer behavior.

A credible business appraisal would separate acquired revenue from same-store growth. Brown & Brown’s public-company definition illustrates one approach by excluding newly acquired operations for the first 12 months from Organic Revenue (Brown & Brown, Inc., 2026). Baldwin’s filing likewise describes a 12-month ownership convention for recent partnerships contributing to organic revenue growth (Baldwin Insurance Group, Inc., 2026). A private agency is not required to copy either convention, but it should choose and disclose a consistent convention.

The valuation takeaway is that acquisition-driven growth can be valuable, but it is different from organic growth. The appraiser should analyze integration, retained acquired revenue, client transition, producer retention, earnout incentives, and operating synergies.

Case Study 4: The High-Growth Agency With Declining EBITDA

Assume an agency reports strong new business and cross-sell results, but EBITDA declines because the firm hired producers, added service staff, upgraded technology, and took on complex accounts with heavy service needs. Management asks the appraiser to value the agency as if mature margins already exist.

The appraiser should distinguish temporary growth investment from permanent margin structure. If the agency has a credible plan showing producers moving toward validation, service capacity normalizing, and retention improving, the DCF may include margin improvement. If the cost structure is necessary to keep the revenue, the current lower margin may be more representative.

The valuation takeaway is that organic growth is strongest when it produces sustainable cash flow. Growth that consumes cash without a clear return may increase risk.

Common Valuation Mistakes With Organic Growth

Mistake 1: Treating Organic Growth as a Valuation Method

Organic growth is a value driver and diligence metric. It is not a valuation method. A formal business valuation still needs to apply and reconcile appropriate valuation methods, such as discounted cash flow under the income approach, selected market approach methods, and asset approach analysis where relevant (IRS, 2020).

Mistake 2: Capitalizing Rate-Driven Growth as if It Were Permanent

Premium-rate increases can lift commission revenue. They can also moderate or reverse. CIAB’s Q3 2025 data is a reminder that market conditions can change by quarter and line of business (CIAB, 2025). Forecasts should separate controllable growth from market tailwinds.

Mistake 3: Mixing Acquisition Revenue With Same-Store Growth

Acquisitions are not bad. They just need separate analysis. If an agency includes acquired revenue in organic growth without disclosure, the appraiser may overestimate same-store growth and underestimate integration risk.

Mistake 4: Ignoring Contingent Commissions

Contingent or profit-sharing commissions can be meaningful, but they may be carrier-specific, loss-ratio-sensitive, or unusually high in a particular year. Brown & Brown’s filing illustrates the importance of separate treatment by excluding profit-sharing contingent commissions from core commissions and fees in its Organic Revenue framework (Brown & Brown, Inc., 2026). A private agency should analyze its own history and carrier statements.

Mistake 5: Using Public-Company Disclosures as Private-Company Formulas

Public-company filings illustrate metric discipline, but they do not prescribe private-company valuation formulas. A small agency should not copy a public broker’s definition without considering its own revenue streams, acquisition history, systems, and valuation purpose.

Mistake 6: Publishing Unsupported Multiple Ranges

Unsupported revenue or EBITDA multiple ranges can create false confidence. A valuation conclusion should be based on the subject agency, the valuation date, the standard and premise of value, financial analysis, risk assessment, and appropriate market evidence. If a market multiple is used, it should be supported by reliable data and adjusted for comparability.

Visual Aid 14: Common Mistake Risk Matrix

MistakeConsequencePrevention step
Treating organic growth as value by itselfOverstates conclusion without method supportReconcile to DCF, market approach, and asset approach
Ignoring rate and exposureForecast may overstate sustainable growthBuild line-by-line rate and exposure bridge
Mixing acquisitions into organic growthMisleads buyer or appraiser about same-store performanceSeparate acquired revenue and season acquired books
Capitalizing one high contingent yearEBITDA may be overstatedReview multi-year carrier statements
Ignoring producer dependenceTransferability risk is underestimatedReview producer concentration and agreements
Weak data supportLower buyer confidence and more valuation riskPreserve AMS, CRM, accounting, and carrier reports

When to Get a Professional Business Valuation

Events Where a Business Appraisal May Be Useful

An insurance agency or brokerage should consider a professional business valuation when organic growth, EBITDA normalization, or transferability may materially affect decisions. Common events include:

  • Sale, recapitalization, or partner buyout.
  • Internal succession or producer equity plan.
  • Buy-sell agreement update.
  • Shareholder, member, or family ownership planning.
  • Lender or investor diligence.
  • Strategic planning and value-improvement roadmap.
  • Gift and estate planning, if separately scoped with tax advisers.
  • Litigation or disputes, if separately scoped with counsel.

The valuation engagement should be matched to the purpose. A planning valuation, transaction-support valuation, litigation valuation, and tax-related valuation may have different assumptions, standards, documentation, and reporting needs.

How Simply Business Valuation Helps

Simply Business Valuation helps insurance agency owners, buyers, sellers, CPAs, attorneys, and advisers evaluate organic growth, retention, producer economics, normalized EBITDA, and valuation methods in a supportable business appraisal. A professional valuation can help translate the agency’s growth story into a disciplined analysis of cash flow, risk, comparability, and value.

For owners preparing for a sale or internal transition, the benefit is not only the value conclusion. The process can reveal data gaps, margin issues, retention concerns, producer dependence, and growth-quality questions before a buyer or lender discovers them.

FAQ: Organic Growth and Insurance Broker Valuation

1. What does organic growth mean in an insurance agency valuation?

Organic growth generally means growth generated by the existing agency business after excluding or separately analyzing items such as acquired revenue, divestitures, unusual one-time items, and non-comparable components. In insurance agency valuation, the appraiser should also analyze retention, new business, cross-sell, rate changes, exposure changes, contingent commissions, and producer book transfers. There is no single universal private-agency formula, so the definition should be written and reconciled.

2. Is organic growth the same as total revenue growth?

No. Total revenue growth is the overall increase in revenue. Organic growth tries to isolate growth from the existing business. A brokerage may report strong total growth because it acquired books, benefited from premium-rate increases, earned unusual contingents, or changed reporting. Those factors may be valuable, but they should not automatically be treated as same-store organic growth.

3. Why do buyers care about organic growth in insurance brokerages?

Buyers care because organic growth can indicate whether the agency has durable client relationships, producer productivity, niche strength, cross-sell capabilities, and a transferable sales engine. In public-company filings, Ryan Specialty states that it seeks acquisition partners with a strong track record of organic revenue growth among other attributes, which illustrates that growth quality is a buyer-screening consideration in insurance distribution (Ryan Specialty Holdings, Inc., 2026).

4. Does higher organic growth automatically mean a higher valuation?

No. Higher organic growth can support value when it is sustainable, profitable, documented, diversified, and transferable. It may not support value if it is rate-driven, owner-dependent, acquisition-driven, margin-negative, or unsupported. A valuation professional still needs to analyze income approach, market approach, and asset approach considerations.

5. How do premium-rate increases affect reported organic growth?

Premium-rate increases can raise commission revenue even if the agency does not add clients. The appraiser should separate rate effects from client count growth, policy growth, cross-sell, producer new business, and exposure-unit changes. CIAB’s Q3 2025 survey shows that rate conditions can moderate and vary by line, which supports stress testing rather than assuming rate tailwinds continue indefinitely (CIAB, 2025).

6. Should contingent commissions be included in organic growth?

It depends on the definition and evidence. Contingent commissions may be recurring for some agencies, but they can also vary with carrier profitability, loss ratios, growth incentives, and book mix. Brown & Brown’s public-company definition excludes profit-sharing contingent commissions from core commissions and fees for its Organic Revenue measure, which illustrates one way to separate the item (Brown & Brown, Inc., 2026). A private agency should analyze its own multi-year carrier statements.

7. How should acquired revenue be treated when measuring organic growth?

Acquired revenue should usually be separated or seasoned under a defined convention so the appraiser can distinguish same-store growth from acquisition growth. Public-company examples show different approaches. Brown & Brown excludes newly acquired operations for the first 12 months from Organic Revenue, while Baldwin states that recent partnerships begin contributing to organic revenue growth after 12 months (Baldwin Insurance Group, Inc., 2026; Brown & Brown, Inc., 2026). Private agencies should choose a consistent convention and disclose it.

8. How does organic growth affect a discounted cash flow valuation?

Organic growth affects the DCF through revenue forecasts, retention assumptions, new business assumptions, rate and exposure assumptions, contingent commission normalization, producer compensation, service staffing, working capital, reinvestment, and risk. The appraiser should convert the growth story into supportable cash-flow assumptions rather than simply extending a historical percentage.

9. How does organic growth affect EBITDA normalization?

Organic growth affects EBITDA normalization because growth may require producer compensation, service capacity, technology, carrier support, or acquisition integration costs. The appraiser should determine whether those costs are temporary investments or recurring costs required to maintain the revenue. Normalized EBITDA should reflect sustainable operations.

10. How does the market approach use organic growth?

The market approach may use organic growth as a comparability and risk factor. Agencies with documented, profitable, diversified organic growth may be more comparable to stronger market evidence than agencies with weak or unsupported growth. However, organic growth should not be applied as an unsupported automatic multiple premium.

11. Does the asset approach matter for insurance agencies?

Yes, but usually as a secondary or situational approach for profitable going-concern agencies. The asset approach can matter for distressed agencies, working capital, debt-like items, nonoperating assets and liabilities, tangible assets, identified intangible assets, or documents that require asset-based analysis. IRS guidance identifies the asset-based approach as one of the generally accepted approaches (IRS, 2020).

12. What documents prove organic growth to an appraiser or buyer?

Useful documents include monthly revenue by line, renewal and expiration reports, new business reports by producer, lost-business reports, retention definitions, producer scorecards, carrier commission schedules, contingent commission statements, acquisition closing dates, acquired-book revenue reports, client concentration schedules, and the normalized EBITDA bridge.

13. What is the Rule of 20, and is it a valuation method?

The Big I and Reagan Consulting release describes the Rule of 20 as adding organic growth to 50% of pro forma EBITDA and reports a 2025 Best Practices agency result of 25.1 (Independent Insurance Agents & Brokers of America & Reagan Consulting, 2025). It is an operating benchmark, not a formal valuation method. A business valuation still requires income, market, and asset approach analysis as appropriate.

14. How can an agency improve organic-growth quality before a sale?

The agency can define organic growth, reconcile revenue, standardize retention reports, separate rate and exposure effects, document producer production, build a normalized EBITDA bridge, reduce owner dependence, strengthen producer bench depth, and preserve source documents. Improving the evidence often matters as much as improving the headline percentage.

15. When should an insurance agency get a professional business appraisal?

An agency should consider a professional business appraisal before a sale, internal succession, shareholder buyout, buy-sell agreement update, financing, strategic planning, gift or estate planning, or dispute. A valuation can also help owners identify weaknesses in organic-growth evidence before negotiations begin.

Conclusion

Organic growth is one of the most important questions in insurance broker valuation because it helps separate durable franchise performance from noise. But it is not magic. It must be defined, reconciled, documented, and translated into valuation methods.

A strong organic-growth story answers practical questions. Did the agency retain clients? Did it win new business from repeatable sources? Did growth come from producers and niches rather than only premium-rate increases? Were acquisitions separated? Were contingents normalized? Did revenue growth convert into EBITDA and free cash flow? Can management reproduce the metric from source records?

When the answers are strong, organic growth can support more credible discounted cash flow forecasts, stronger market approach comparability, and lower perceived risk. When the answers are weak, the same growth percentage can become a red flag.

Simply Business Valuation helps owners and advisers evaluate these issues in a supportable business valuation or business appraisal. If your insurance agency is preparing for a sale, buyout, financing, succession plan, or strategic valuation review, organize the growth bridge now. The earlier you define and prove organic growth, the better prepared you will be when value is on the line.

References

AICPA & CIMA. (2025). Statement on Standards for Valuation Services (VS Section 100). https://www.aicpa-cima.com/resources/download/statement-on-standards-for-valuation-services-vs-section-100

Aon plc. (2026, February 13). Form 10-K for the fiscal year ended December 31, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/315293/000162828026008116/aon-20251231.htm

American Society of Appraisers. (2022). ASA business valuation standards. https://www.appraisers.org/docs/default-source/5---standards/bv-standards-feb-2022.pdf

Arthur J. Gallagher & Co. (2026, February 17). Form 10-K for the fiscal year ended December 31, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/354190/000162828026008662/ajg-20251231.htm

Baldwin Insurance Group, Inc. (2026, February 26). Form 10-K for the fiscal year ended December 31, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/1781755/000178175526000018/bwin-20251231.htm

Brown & Brown, Inc. (2026, February 12). Form 10-K for the fiscal year ended December 31, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/79282/000119312526046984/bro-20251231.htm

Council of Insurance Agents & Brokers. (2025, November 17). Q3 2025 P/C Market Survey. https://www.ciab.com/resources/soft-market-clear-in-q3-2025-according-to-the-council-of-insurance-agents-brokers-quarterly-p-c-market-survey/

Goosehead Insurance, Inc. (2026, February 19). Form 10-K for the fiscal year ended December 31, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/1726978/000172697826000010/gshd-20251231.htm

Independent Insurance Agents & Brokers of America & Reagan Consulting. (2025, August 12). Big “I” and Reagan Consulting release 2025 Best Practices Study. https://www.independentagent.com/news/big-i-and-reagan-consulting-release-2025-best-practices-study/

Internal Revenue Service. (2020, September 22). 4.48.4 Business valuation guidelines. https://www.irs.gov/irm/part4/irm_04-048-004

Marsh & McLennan Companies, Inc. (2026, February 9). Form 10-K for the fiscal year ended December 31, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/62709/000006270926000022/mrsh-20251231.htm

MarshBerry. (2025, October 1). The long game: Creating lasting value in an insurance brokerage. https://www.marshberry.com/resource/how-to-increase-insurance-brokerage-value/

National Association of Certified Valuators and Analysts. (n.d.). Professional standards and ethics. https://www.nacva.com/standards

Optis Partners. (2026a, January). North American agent & broker 2025 year-end merger & acquisition report. https://optisins.com/wp/wp-content/uploads/2026/01/Year-End-2025-MA-Report-2.pdf

Optis Partners. (2026b, April). North American agent & broker merger & acquisition update: 1st quarter 2026. https://optisins.com/wp/wp-content/uploads/2026/04/March-2026-MA-Report.pdf

Ryan Specialty Holdings, Inc. (2026, February 13). Form 10-K for the fiscal year ended December 31, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/1849253/000184925326000006/ryan-20251231.htm

U.S. Census Bureau. (2022). 2022 NAICS descriptions. https://www.census.gov/naics/2022NAICS/2022_NAICS_Descriptions.xlsx

U.S. Securities and Exchange Commission. (2022, December 13). Non-GAAP financial measures. https://www.sec.gov/rules-regulations/staff-guidance/corporation-finance-interpretations/non-gaap-financial-measures

Willis Towers Watson plc. (2026, February 25). Form 10-K for the fiscal year ended December 31, 2025. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/1140536/000119312526069307/wtw-20251231.htm

About the author

James Lynsard, Certified Business Appraiser

Certified Business Appraiser · USPAP-trained

James Lynsard is a Certified Business Appraiser with over 30 years of experience valuing small businesses. He is USPAP-trained, and his valuation work supports business sales, succession planning, 401(k) and ROBS compliance, Form 5500 filings, Section 409A safe harbor, and IRS estate and gift tax matters.

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