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Technology Carve-outs

Special considerations for carve-out transactions

Technology carve-outs—separating technology assets from a parent company—present unique challenges requiring specialized assessment approaches.

Carve-out Challenges

1. Shared Infrastructure

  • Shared IT systems and platforms
  • Common security infrastructure
  • Shared data centers or cloud accounts
  • Enterprise licensing dependencies

2. Entangled Applications

  • Shared codebases
  • Common databases
  • Integration dependencies
  • Shared APIs and services

3. Data Separation

  • Identifying which data belongs to the carved-out entity
  • Data privacy and consent considerations
  • Historical data access needs
  • Ongoing data sharing requirements

4. Team Allocation

  • Shared team members
  • Knowledge transfer needs
  • Transitional service agreements
  • Retained vs. transferred personnel

Carve-out Assessment Focus

  • Separation complexity and timeline
  • Stranded costs and dis-synergies
  • TSA requirements and costs
  • Standalone viability assessment
  • Day-one operational requirements

TSA Considerations

Transitional Service Agreements should cover:

  • Specific services provided
  • Service levels and SLAs
  • Duration and exit criteria
  • Pricing and true-up mechanisms
  • Knowledge transfer requirements
Key Takeaway: Carve-outs often take longer and cost more than expected. Build significant contingency into separation timelines and budgets.