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Glossary

Break-up fee

A fee payable by the target to the bidder if the target accepts a competing transaction or otherwise breaches the merger agreement.

Also called: termination fee, breakup fee, topping fee

Definition

A break-up fee (or termination fee) is a fee payable by the target to the bidder if the deal terminates under defined “trigger” circumstances — most commonly because the target board accepts a superior competing bid.

Typical size

  • 2–4% of equity deal value in U.S. transactions
  • Higher in some sponsor-buyout contexts (occasionally 5%)
  • Lower in go-shop “tier one” windows (sometimes 1–1.5%)

Why it matters

The break-up fee is the bidder’s compensation for time, money, and opportunity cost spent on a deal that doesn’t close because the target switched horses. It also creates a financial deterrent to topping bids.

Delaware scrutiny

Excessive break-up fees can be challenged as unduly preclusive of the board’s fiduciary duties. The 2-4% U.S. range reflects the practical ceiling Delaware courts have generally accepted.

Distinction

A reverse break-up fee is payable by the bidder to the target — typically when the bidder’s financing fails or regulatory clearance is denied.

Related terms