Although some mergers and acquisitions (“M&A”) have paused in light of the uncertainty and economic impact that COVID-19 has created, many companies continue to enter into new M&A transactions. As the long-term effects of COVID-19 continue into the foreseeable future, buyers and sellers will need to consider new and novel pandemic-related issues in M&A transactions. This article discusses important issues and considerations a buyer should focus on during the critical due diligence step of an M&A transaction. While this article focuses on considerations from a buyer’s perspective, a seller or target company may find it useful to understand a buyer’s concerns, to improve its present operations, or to assist in preparing for an upcoming or possible deal.

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