This manual is designed as a resource for people involved in all facets of mergers or acquisitions. The steps involved in such transactions are thoroughly explained. It is our goal that, after having gone through this manual, you'll know how to handle each step in the merger and acquisition process. Mergers and acquisitions (M&As) have played a major role in expansion and consolidation of business organizations across the globe. Recently, M&As have become important in influencing market forces. This is one reason for dramatic increase in the number of mergers over the last decade. M&A transactions are worth a considerable amount in terms of dollars as well as in terms of number of transactions. In 1998, there were more than $1 trillion in mergers and acquisitions in the United States alone, more than 7,500 transactions. After reading this manual, all stakeholders should have adequate information on how to handle the merger or acquisition transaction. Mergers and acquisitions are not the same thing, and it is important to understand the difference. One difference is speed. If investors need the transaction to be completed in a short amount of time, then acquisition will likely be the most appropriate. That is assuming that the assets of the acquired company are a strategic fit to the new owner's existing company. Some business investors think that internal development is a good strategy. One reason why investors prefer mergers or acquisitions to creating a company from scratch is that these are faster ways of entering the market or expanding into new markets. In some cases, a market opportunity may have passed if a company waits to ramp up its own internal operation to meet the demand. All regulatory requirements of a merger or acquisition are listed in this manual. When a merger involves millions of dollars, companies must adhere to federal antitrust statutes, state laws and Securities and Exchange Commission (SEC) regulations. There are additional requirements for non-public transactions.

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