Tax Planning For Carryover Equity Transactions: A Primer

Law360, New York (July 10, 2014, 1:37 PM EDT) -- In acquisitive transactions, allowing the seller to obtain an equity position in the buyer ("carryover equity"), rather than simply using cash consideration, can be beneficial for both parties. A buyer can use its own equity as currency, reducing the amount of cash and other financing needed for the transaction. At the same time, using carryover equity allows a seller to participate in the upside of the acquiring company and defer at least some of the taxable gain generated by the sale....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!