As M&A activity in the middle market continues at a robust pace, due diligence is a pressing topic on the minds of company leaders who want to time their exit to take advantage of today’s positive market conditions. For CEOs and CFOs who have not been through this process before, anticipating what it will take to jump through all the due diligence hoops can cause many a sleepless night.

Mirus has put together a sample of a sample of a standard due diligence list. It can be used in reference with the November 2006 Viewpoint titled "Deal or No Deal: Surviving Due Diligence" or on its' own.

Market sentiment has also been boosted by the announcement of several high profile acquisitions. US Airways $8 billion bid for Delta Airlines has boosted the airline sector as investors see the possibility of additional consolidation in the industry. Healthcare has also....

Our January 2006 Viewpoint discussed how the IRS’s new Section 409A regulations significantly changed the rules for a wide array of non-qualified deferred compensation arrangements, including stock options. In fact, the scope of 409A is so broad that it has been described as “the ERISA of employee and executive compensation.” Stock options are just one type of deferred compensation, albeit a very common one, that is affected by 409A.

Private equity fundraising continues unabated, as Private Equity Intelligence has recorded 436 new funds, raising a record $300 billion worldwide as of early October 2006. Fundraising is being fueled in part by increasing deal size....