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Fox Rothschild LLP | USA | 23 Aug 2010

Anticipated up-tick in merger and acquisition activity; don't forget about the change of control provision, Section 280G

Congress enacted 280G in 1984 over concern that contracts between a corporation and its employees providing golden parachutes directly (or indirectly) attributable to a takeover of a target company would have an adverse effect on takeover activity in general, elevate the concerns of the management of the target company beyond permitted boundaries, including the deflection of shareholder value from the target's shareholders to key management and control shareholders of the target company.

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