Practice Area

M&A
Transactions

Strategic acquisitions, founder exits, and business combinations — negotiated with precision from letter of intent through post-closing. We represent sellers, buyers, and their boards across the full M&A lifecycle.

Deal Origination & Structuring

The structure of a transaction determines its tax treatment, liability exposure, and integration complexity. We work with clients early in the process to evaluate asset vs. stock acquisition structures, merger mechanics, earnout feasibility, and rollover equity considerations — before terms are set in stone.

Transaction structure analysis (asset, stock, merger)

LOI drafting and negotiation — buyer and seller-side

Exclusivity and no-shop provisions

Consideration structuring: cash, equity, earnout, and rollover

M&A tax planning — IRC §338, §368 reorganizations, NOL analysis

Cross-border acquisition structuring

Due Diligence & Documentation

Thorough due diligence is the foundation of a clean closing. We coordinate diligence workstreams, identify material risks, and draft the transaction documents that allocate those risks appropriately between buyer and seller.

Legal due diligence coordination and review

Purchase and merger agreement drafting and negotiation

Representations and warranties — drafting, negotiation, and qualification

Disclosure schedules preparation and review

R&W insurance coordination and policy review

Material Adverse Effect (MAE) definitions and carve-outs

Economics & Closing Mechanics

Purchase price mechanics are often where deals are won or lost. We bring detailed experience with working capital peg negotiations, earnout structure and measurement, indemnification frameworks, and escrow mechanics to ensure our clients' economic interests are protected through closing and beyond.

Working capital peg and closing adjustment mechanisms

Earnout structure — ARR definitions, measurement periods, anti-dilution

Indemnification frameworks: caps, baskets, and survival periods

Escrow mechanics and release provisions

Seller note and deferred consideration structuring

Management carve-out and retention bonus arrangements

Post-Closing & Integration

Our involvement doesn't end at closing. We advise on post-closing integration, purchase price dispute resolution, earnout disputes, and ongoing compliance with transaction agreement covenants.

Post-closing purchase price adjustment disputes

Earnout monitoring and dispute resolution

Indemnification claims and escrow releases

Employee retention and non-compete enforcement

Regulatory filings and HSR analysis (where applicable)

Deal in progress?

Whether you're a buyer, seller, or board member, we provide the counsel you need to close on favorable terms.

Deal on the horizon?

Deal on the horizon?

Early engagement leads to better outcomes. Let's talk before terms are set.

Early engagement leads to better outcomes. Let's talk before terms are set.

Transactional counsel for private funds, emerging companies, and M&A transactions. New York, NY.

Our Firm

© 2026 Naim Law Firm PLLC — All rights reserved.

Attorney Advertising |

Prior results do not guarantee a similar outcome |

Transactional counsel for private funds, emerging companies, and M&A transactions. New York, NY.

Our Firm

© 2026 Naim Law Firm PLLC — All rights reserved.

Attorney Advertising |

Prior results do not guarantee a similar outcome |

Transactional counsel for private funds, emerging companies, and M&A transactions. New York, NY.

Our Firm

© 2026 Naim Law Firm PLLC — All rights reserved.

Attorney Advertising |

Prior results do not guarantee a similar outcome |