When Lucrum Partners released our 2026 GTM Predictions, we framed the upcoming year around a simple but urgent message: Growth in 2026 belongs to the prepared.

2026 will be remembered as the year the market rewarded the disciplined, signal-driven, and buyer-intelligent — and left behind the reactive, story-driven, and nostalgia-led. This isn’t a market correction. It’s a capability correction.

When landmark legislation passes, capital doesn’t just move, it accelerates toward new opportunity. The One Big Beautiful Bill Act (OBBBA) is doing exactly that. It’s been hailed as one of the most consequential tax and capital investment bills in modern U.S. history. By expanding 100% first-year depreciation, R&D tax incentives, and qualified production property (QPP) expensing, the bill effectively reprograms corporate investment math.

Across industries, B2B revenue leaders are feeling the pressure. Win rates are down. Customer experience is deteriorating. And buyer confidence, once predictable, is now scattered across bloated buying groups that can’t reach consensus.

High seller turnover and missed quotas are becoming the most frustrating constants for today’s GTM and revenue leaders. For many, every new quarter feels like déjà vu: underperformance, reactionary hiring, and another round of “performance management.” But here’s the truth: If you’re tired of firing low performers, then stop hiring them.