Some good things come to an end: Accounting for the end of an alliance or joint venture

February 8, 2018

Alliances are typically finite arrangements with terms set at formation. Since there are a number of different issues to deal with upon termination, it is helpful to anticipate key termination issues upfront. Exit provisions written in the formation documents typically seek to create liquidity, address disputes, or act as a mechanism to enforce the agreement.

The reasons why the alliance is terminated will drive​ ​the form of the termination. ​And the termination of the alliance starts with​ ​whether an alliance is terminated because it was successful, a failure, or something in between.

Alliances: Wrapping up​ is the final article in a recent series on factors to consider when doing Alliances and Joint Ventures.​ This paper focuses​ ​on what to consider when preparing for an exit. Previous editions in this series focused on​ ​common alliance ​structures and participants​​, ​talent, ​governance, collaboration​ ​agreemen​ts, taxes, and global​ alliances​​​​.

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Colin Wittmer

Deals Leader, PwC US Email

Curt Moldenhauer

Deals Solutions Leader, PwC US Tel: +1 (408) 817 5726 Email: