Insuring M&A Tax Risk
Tax Journal

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One of the most striking recent trends in private M&A is the increasing use of warranty and indemnity (W&I) insurance. Many of the terms of an insurance policy are negotiable and this article outlines some of the provisions that advisers may wish to focus on. Although useful, insurance raises a number of practical and technical issues and may weaken the overall level of protection obtained by the buyer. e role of the tax covenant needs to be re-evaluated, and it becomes more important to ensure that identi€ed issues are factored into the purchase price.

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