medium · Private Equity & LBOs

A buyer excludes 'Income Taxes Payable' from the working capital peg but includes it as a 'Debt-like' item.

If the company has a $2.0M tax liability at close, how does this affect the buyer's IRR compared to including it in the peg?

  1. The buyer's IRR decreases because they have to pay for the taxes later
  2. IRR increases only if the EBITDA multiple is above 10.0x
  3. The buyer's IRR increases because they get a certain $2.0M price reduction instead of a variable true-up
  4. There is no difference in IRR as the cash outflow is the same

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