Earnups . . .
are arrangements whereby an investor acquires most of
a company’s capital stock but gives management the opportunity to
increase its stock ownership by managing the company successfully.
Usually, management operates the company under a contract that allows
it to control the operations of the company as long as the company
meets specified goals. Earnups are less a financing device than they
are a technique for attracting good people to manage a company. They
are sometimes used in a leveraged buyout by the outside investor to
entice existing management to remain with the company. If management
can keep the company profitable and meet its goals, it often can earn
a substantial equity position in the company. Earnups assign little
value to management’s role in putting together the funding used to
purchase the company. Instead, they reward management for making the
company succeed after the funding. See:
Earnouts,
Golden Handcuffs,
LBO (Leveraged Buyout),
MBO (Management
Buyout), Management
Agreements, Vesting Schedules.