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Articles : Bloomberg BNA Tax Management Memorandum Article: A Financial and Income Tax Analysis of Earnouts

Bloomberg BNA Tax Management Memorandum Article: A Financial and Income Tax Analysis of Earnouts

By: Stephen M. Breitstone

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One objective of this article is to sensitize the reader to these income tax rules so that unintended and adverse income tax results will not occur.
The other objective of this article is to point out the myriad of objectives an earnout can accomplish so that one can design the earnout terms to compliment these objectives.