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Analysis of the Financial and Income Tax Aspects When an Earnout is Used for the Sale of a Business
Contains material from Jan 2020
Analysis of the Financial and Income Tax Aspects When an Earnout is Used for the Sale of a Business
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When a buyer and seller cannot agree upon a price for a business, an earnout is used and may result in selling the business for less than its true value. The materials discuss how earnout formulas can be adjusted to ensure that true value is paid. Because earnouts can result in adverse income tax treatment to the seller, the materials apply the installment sale and OID rules to illustrate the income tax treatment of earnouts and how to eliminate these adverse income tax results.
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Analysis of the Financial and Income Tax Aspects When an Earnout is Used for the Sale of a Business (Jan 2020)
Jerome M. Hesch Esq.
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Analysis of the Financial and Income Tax Aspects When an Earnout is Used for the Sale of a Business (Jan 2020)
When a buyer and seller cannot agree upon a price for a business, an earnout is used and may result in selling the business for less than its true value. The materials discuss how earnout formulas can be adjusted to ensure that true value is paid. Because earnouts can result in adverse income tax treatment to the seller, the materials apply the installment sale and OID rules to illustrate the income tax treatment of earnouts and how to eliminate these adverse income tax results.
Originally presented: Dec 2019 Taxation Conference
Jerome M. Hesch Esq.,
Adjunct Professor of Law - Miami, FL