carve-out

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Definition

Reserved portion of an acquisition's proceeds specifically allocated to employees or specific shareholders, ensuring they benefit even if the waterfall would otherwise drown them. Exit sharing mandated by negotiation or generosity.

Example Usage

The founders negotiated a $2M carve-out for employees in the acquisition, ensuring the early team got something despite the liquidation preferences.

Origin

M&A terminology from corporate restructuring

Fun Fact

Carve-outs are often the only way employees see money in acquisitions where liquidation preferences consume most of the purchase price.

Source: M&A and corporate transaction terminology

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