News & Analysis as of

Taxation Mergers Sellers

DarrowEverett LLP

The Earnout Equation: Tax Tips for Both Buyers and Sellers

DarrowEverett LLP on

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

Herbert Smith Freehills Kramer

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

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

Farrell Fritz, P.C.

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

Farrell Fritz, P.C. on

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

McDermott Will & Schulte

Cross-Border M&A Comparison Table

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

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