Senior vice president
Valuation Research Corporation
Contingent consideration, also referred to as an earnout, is commonly used to bridge a valuation gap, provide continuing incentive to business sellers or account for the achievement of technical or other milestones.
The Treasury Department and the Internal Revenue Service have delayed implementation of the Obama administration’s Section 385 documentation regulations for discouraging corporate tax inversions and earnings stripping until 2019.
Extensible Business Reporting Language, the data-tagging code now required by the Securities and Exchange Commission for filing financial statements, has been making headway not only in the U.S., but in other parts of the world.