Setting off in the right direction: 5 considerations for your SPA set-off clause

  Deferred consideration and earn-outs are commonplace in today’s M&A market, helping bridge valuation gaps and smooth cash demands on buyers (see also our previous articles in April 2017 and June 2018). But when the day comes to make the deferred or earn-out payment, no buyer wants to pay further purchase price if a warranty…

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