Reverse Breakup Fees: When Buyers Pay to Walk Away

What Is a Reverse Breakup Fee?

A reverse breakup fee is a payment the buyer must make to the target company if the buyer fails to close the transaction under specified circumstances. It is the mirror image of a standard breakup fee, which the target pays to the buyer.

Reverse breakup fees became especially prominent after the 2007-2008 financial crisis, when several high-profile leveraged buyouts collapsed because buyers could not secure financing.

When Reverse Breakup Fees Are Triggered

  • Financing failure — The buyer cannot obtain the debt financing needed to complete the acquisition
  • Regulatory block — The buyer fails to obtain required antitrust or regulatory approvals
  • Buyer breach — The buyer materially breaches the agreement and is unable or unwilling to cure
  • Buyer board change — In some deals, the buyer's own board withdraws its approval

Typical Fee Amounts

  • Private equity deals: 5-8% of equity value is common, reflecting the higher closing risk associated with leveraged transactions
  • Strategic buyer deals: Usually smaller (2-4%) because strategic buyers typically have certainty of financing
  • Regulatory risk deals: May be higher when significant antitrust risk exists

Reverse breakup fees are often larger than standard breakup fees because the target bears greater closing risk.

Key Considerations

  • Sole remedy vs. additional remedies — Determine whether the fee is the target's exclusive remedy or if specific performance (forcing the buyer to close) is also available
  • Financing condition interactions — How the reverse breakup fee works in conjunction with financing commitments and conditions
  • Ticking fees — Additional daily payments if closing is delayed beyond a specified date

When to Consult a Lawyer

Reverse breakup fee negotiations are among the most consequential in deal-making. Consider consulting M&A counsel to structure the fee amount, triggers, and remedies appropriately for your position.

This article is for informational purposes only and does not constitute legal advice. Consult a licensed attorney for guidance specific to your situation.

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