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Private Equity › Locked-Box Deals

Dorsey & Whitney LLP

The Locked Box - Unlocked

Dorsey & Whitney LLP on

By now, probably everyone that works in M&A or private equity has heard of the concept of a locked box as an alternative to completion accounts (or, in the U.S., “closing accounts”) on a deal....more

Latham & Watkins LLP

Locked Box Lands in the US

Latham & Watkins LLP on

In the US, unlike in Europe, deals are traditionally transacted on the basis of closing accounts, with adjustments made post-closing for working capital, indebtedness, cash, and transaction expenses. This is now changing....more

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