Using earnouts and CVRs in M&A transactions
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Description
Abstract: Earnouts can help bridge the valuation gap between buyers and sellers in mergers and acquisitions. This article provides an overview of the complex accounting and tax issues that earnouts and contingent value rights (CVRs) may raise. A sidebar highlights recent IRS guidance on structured attorneys’ fee arrangements. Childs v. Commissioner, 103 T.C. 634 (1994), aff’d without opinion, 89 F.3d 856 (11th Cir. 1996).
Additional information
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| Newsletter | Valuation & Litigation Briefing / Litigation & Valuation Report |
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