ABSTRACT
All mergers, consolidations, acquisitions, and joint ventures are complex negotiations combined with thousands of pages of papers, issues, analyses, tricky conditions, and equations. Generally, the main cost in merger and acquisition is the settlement cost with creditors and retirement packages to employees. Valuation should calculate the synergy that the merger or acquisition will gain, which may become a material issue even in litigation, such as in the damage assessment portion of breach of fiduciary duty cases, or in statutory proceedings. In the United States, dissolution is generally regarded as the very last stage of liquidation, the process by which a company is brought to an end, and the assets and property of the company are redistributed. A legal due diligence checklist is typically standardized for quality control purposes. A transfer of assets due to separation is generally based on market price and may be exempt from tax imposition depending on the transaction.
