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Contingent Consideration: Earn-Outs and Other Alternatives

 Contingent Consideration: Earn-Outs and Other Alternatives
CPE Credit

Program Type: VideoCast (Audio,Video, PPT Presentation)
Program Level: Overview
Prerequisites: None
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Two (2) Hours
Fields of Study: Accounting
Item Number: 15PMASD1118B
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

This webinar will discuss the use of earn-outs and other contingent consideration as part of transaction structuring. Some of the reasons for choosing to provide contingent consideration will be discussed. The pros and cons of using different earn-outs and alternative structures will be discussed. Tax implications of contingent consideration will also be covered as well as potential disputes or other complications that may arise.

Learning Objectives

After completing this webinar, attendees will be able to:

- Identify the uses of contingent consideration in transactions
- Recognize the types of earn-out and contingent consideration
- Recognize the tax implication of contingent consideration
- Detect certain pitfalls of earn-out design

Who Should Attend

CPAs, consultants, and advisors who work with clients that are likely transaction candidates


William E. Offutt, III, JD, CPA, CVA
Mr. William E. Offutt III is the Managing Principal of Offutt Advisory Ltd. He has over 30 years experience in business and tax planning, business valuations, litigation services, consulting and compliance services for businesses, organizations and individuals.

Before forming Offutt Advisory Ltd, he was a Partner at Cherry, Bekaert & Holland, L.L.P. where he was the Partner In Charge of the Northern Virginia/Greater Washington office. He was a Principal of Offutt Childers & Putman, P.C., the accounting and consulting firm that merged into Cherry, Bekaert & Holland. He also spent seven years with Grant Thornton as a Tax Partner and ten years at Price Waterhouse.

In his career of service to clients, Mr. Offutt has focused on the key issues facing owners of growing companies and organizations. He provides solutions to complex business, management and tax problems. Mr. Offutt formerly was one of his firm’s national technical tax liaisons to the IRS National Office and the U.S. Treasury.

Mr. Offutt advises on tax matters, business valuations, mergers and acquisitions, succession and strategic planning, estate planning, choice of entity, partnerships and limited liability companies. He also performs litigation services.

He teaches, speaks and writes on business, tax, valuations, and mergers and acquisitions issues. Mr. Offutt has written tax alerts and created tax practice aids including an ESOP Manual, a Client Advisory Tax Services series, and Corporate Tax Planning Guides. He chaired the Greater Washington Board of Trade’s Tax Policy Committee and taught Business Tax Planning at American University.

Mr. Offutt has a Juris Doctorate degree from the College of William and Mary (Marshall Wythe School of Law) and a Bachelor of Science in Business Administration from Georgetown University. He is a Virginia Certified Public Accountant and a Certified Valuation Analyst.

He is a member of the National Association of Certified Valuation Analysts, the American Institute of Certified Public Accountants, the Virginia Society of Certified Public Accountants, the Virginia Bar Association and the Northern Virginia Estate Planning Council