insights

M&A Purchase Price Adjustments Are Common Yet Complex

Kip Wallen

Senior Director, Thought Leadership

Drafting Considerations for the Working Capital Adjustment 

Purchase Price Adjustments (PPAs) are common in M&A transactions. According to the 2022 SRS Acquiom Claims Insights Report, 92% of deals have a PPA mechanism. An accurate and comprehensive PPA adjustment provision can reduce potential disputes and facilitate the closing for all deal parties. In this info sheet, we present four essential guidelines for drafting the PPA or working capital adjustment. 

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Kip is a senior director leading the SRS Acquiom thought leadership practice, the mission of which is to share resourceful content built from SRS Acquiom expertise and proprietary data. In addition to facilitating scores of interactive presentations at M&A conferences and law firms, Kip authors a plethora of articles and data studies regularly utilized by the market. 

Previously, Kip was a part of the SRS Acquiom Transactional Group, where he collaborated with clients and counsel to negotiate M&A documents including purchase, escrow, payments, and other transactional agreements. Before joining SRS Acquiom, he was an attorney with a Denver-based boutique business law firm working on middle-market M&A deals.  

Kip holds J.D. and M.S. (Econometrics) degrees and is a member of the Colorado bar. 

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