Limitations on liability
Jump to
Limitations on liability Start Comparison
What is the common cap amount (as a percentage of purchase price)?

Frequency/market practice: It depends on the size and type of transaction; it usually ranges from 5% to 30%.

Does the cap (and other liability limitations) apply to the whole agreement or just warranties (or particular terms)?

Frequency/market practice: Caps commonly apply to indemnification obligations in the whole agreement (although breaches of the seller's/target's covenants are often carved out from the cap). Other limitations on liabilities (such as baskets and mini-baskets) commonly apply only to the representations and warranties. Specific representations and warranties or other items in the agreement may have different cap amounts.

What are the common exceptions to the cap?

Frequency/market practice: Fraud is usually excluded from the cap. Certain fundamental representations and warranties (e.g., authority, capitalization, due organization, ownership and title) are also commonly excluded. Breaches of the seller's/target company's covenants are also often carved out from the cap. Recently, anticorruption representations and warranties have been heavily negotiated to be excluded (as considered fundamental representations and warranties).

Is a deductible or basket common?

Frequency/market practice: Baskets are fairly common. True deductibles are seen if the seller has a strong bargaining position.

Is a de minimis common?

Frequency/market practice: Fairly common.

How long does seller liability survive?

Frequency/market practice: Typically 18-36 months; with specific additional terms for tax, labor and environmental matters, as well as for fundamental representations and fraud.

Are there any common carve-outs from limitation on seller liability (e.g., fraud, tax, key warranties)?

Frequency/market practice: Common carve-outs include taxes, labor, capitalization, due authorization and organization, ownership of shares and fraud, usually tied to the expiry of the statute of limitations.

Is warranty insurance common?

Frequency/market practice: Rarely.