Actually, typically with buyouts, the acquiring firm will want to keep as much of that deferred tax benefit to help fund the buyout, so they rarely give it up to the selling shareholders at all. Maybe on a bidding war they might give it up, but it’s not typically discussed as such. It’s rare that anyone can make them pay for it as an asset. It will be offset against future cash flow, if any. So it is typically viewed by the acquirer as contingent where a company has no existing taxable cash flow to offset.
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