Matt Friestedt, Head of S&C’s Executive Compensation M&A practice, and Julia Paranyuk authored the article, “Usage of Section 280G Gross Ups in Recent M&A Deals,” for The M&A Lawyer. The article discusses the decline in the prevalence of Section 280G excise tax gross ups in mergers and acquisitions as a result of policy changes by Institutional Shareholder Services.
Matt and Julia detail 44 transactions since 2017 which featured 280G gross ups and analyze the impact on “say-on-golden-parachute” votes, which allow public company shareholders to vote on Named Executive Officer compensation arrangements related to an M&A transaction, and merger votes.
Read “Usage of Section 280G Gross Ups in Recent M&A Deals.”
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