Courts have accepted the increase or “gross-up” of damages claims to account for an increase in taxes owed on a lump-sum award versus the taxes that would have been owed but-for the alleged wrongful act. The presentation will touch on supportive case law and methods for quantifying such impacts.

Learning Objectives:

1. Understand the types of damages claims that may necessitate consideration of tax neutralization damages
2. Learn approaches to quantifying tax neutralization damages