Contingent Value Rights (CVRs) | Practical Law

Contingent Value Rights (CVRs) | Practical Law

A Practice Note explaining contingent value rights (CVRs), including their most common structures, key features of a CVR, and the advantages and disadvantages of using a CVR. This Note also identifies the principal securities, accounting, and tax considerations associated with CVRs.

Contingent Value Rights (CVRs)

Practical Law Practice Note 5-504-8080 (Approx. 25 pages)

Contingent Value Rights (CVRs)

by Igor Kirman and Victor Goldfeld, Wachtell, Lipton, Rosen & Katz
The authors would like to thank their former colleagues Thomas F. Coyle and Octavian Timaru for their contributions to this article, and their colleague Eric Robinson for his thoughtful review and comments.
MaintainedUSA (National/Federal)
A Practice Note explaining contingent value rights (CVRs), including their most common structures, key features of a CVR, and the advantages and disadvantages of using a CVR. This Note also identifies the principal securities, accounting, and tax considerations associated with CVRs.