Match the Term with Its Definition

Match the term with its definition.
-Taxation of income that occurs twice-first as corporate earnings and then as stockholder dividends

A) build-up LBO
B) business broker
C) bust-up LBO
D) double taxation
E) employee stock ownership plan (ESOP)
F) harvesting (exiting)
G) initial public offering (IPO)
H) leveraged buyout (LBO)
I) management buyout (MBO)
J) opportunity cost of funds
K) private equity recapitalization
L) seller financing