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Termination Fee
A termination, or break-up, fee is the amount payable under an acquisition agreement by the seller (buyer) to the buyer (seller) if the acquisition fails...
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Leveraged Partnership
A leveraged partnership structure allows a seller to transfer most of the economic interest in a business in exchange for cash without triggering current...
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Like-Kind Exchange
A like-kind exchange allows two parties to exchange discrete tangible assets (i.e. PP&E and real estate) of a similar character in a tax-free transaction.
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Mixing Bowl
While corporations can exchange discrete assets of a similar character in a tax-free "like-kind" exchange, they cannot generally exchange businesses...
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Monetizing Spin-Off
A monetizing spin-off is a structure which allows a Seller to spin off a subsidiary on a fully tax-free basis while de-leveraging to a very significant...
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Sponsored Spin-Off
The sponsored spin-off has drawn increasing attention from the private equity community as a tax-efficient technique to acquire a substantial interest...
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