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Excerpt from Practical Guidance

Expert Analysis

A Look At Tax Treatment Of Noncompetes In M&A: Part 2

By Peter Miller (December 22, 2021, 5:51 PM EST) -- This two-part article discusses, from a tax perspective, the value of covenants that restrict a seller of business assets from competing against the purchasing party. It also describes the tax implications tied to such agreements and to goodwill, which is complementary to rights the seller surrenders in a noncompete agreement as part of the overall deal....

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