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Personal Goodwill in Mergers and Acquisitions

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Please join us as we discuss the historical background of personal goodwill in mergers and acquisitions in the context of income tax and the state of the law today. We will also cover practical issues of securing personal goodwill in a merger or acquisition via assignments of existing contracts, entering into new contracts and the direct purchase of personal goodwill from the owner. There will also be some conversation centered around the prevailing state law restrictive covenant statute.

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