Matthew Friestedt, Jeannette Bander and Precious Nwankwo co-authored an article titled “Prevalence of Section 280G Gross Ups in Recent M&A Deals” in the February 2018 issue of The M&A Lawyer. The article catalogs discretionary gross ups for executives’ golden parachute excise taxes in transactions valued at $1 billion or more that were signed between January 1, 2014, and September 10, 2017, and analyzes the effect of these gross ups on shareholder votes.