This chapter is from "The Art of M&A," Fourth Edition, which, since its original publication, has been the definitive source of information for authoritative guidance on all aspects of mergers and acquisitions. This book provides clear, in-depth answers and explanations on everything from the SEC rules and new tax guidelines to documents and key players. From structuring to due diligence to integration, the authors provide up-to-the-minute information on avoiding mishaps and completing the deal.