Mergers, Buyers, Taxation

The Earnout Equation: Tax Tips for Both Buyers and Sellers

DarrowEverett LLP on 7/30/2025

Earnouts are a form of contingent consideration that the buyer of a business pays to the seller in the period following the acquisition, based on the business achieving various financial metrics related to its performance...more

Three Big Beautiful M&A Takeaways

Rivkin Radler LLP on 7/17/2025

It hasn’t taken long for the business world to start unpacking the implications of the newly passed One Big Beautiful Bill Act (OBBBA). While media coverage has mostly centered on its impact on individual taxpayers and the...more

Earnout structures: Bridging valuation gaps in M&A – beware the tax complexity

Herbert Smith Freehills Kramer on 6/30/2025

With an observable increase in the use of earnout and contingent consideration structures in M&A, it is timely to consider the related tax complexity. In brief Our recent Private M&A Report highlights a rise in the use of...more

M&A Tax Concepts: What is a “Gross-up Payment,” and Why Does It Matter?

Farrell Fritz, P.C. on 4/14/2025

Buying or selling a business is an exciting experience, and potentially lucrative opportunity for all parties. Most often, during the letter of intent / early negotiations phase, a “deal” is struck based primarily on economic...more

Cross-Border M&A Comparison Table

McDermott Will & Schulte on 7/12/2023

Cross-border deals are complex and require mastery of multiple disciplines with unique considerations in different regions. Review our table comparing cross-border deal considerations for various topics across the United...more

Mergers › Buyers › Taxation

The Earnout Equation: Tax Tips for Both Buyers and Sellers

Three Big Beautiful M&A Takeaways

Earnout structures: Bridging valuation gaps in M&A – beware the tax complexity

M&A Tax Concepts: What is a “Gross-up Payment,” and Why Does It Matter?

Cross-Border M&A Comparison Table

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