When looking at the M&A process, signing the definitive agreement is an exciting time. Due diligence from the buyer has been completed, everyone\u2019s agreed to the terms, checks are signed, and life as part of a new company is about to start.\xa0\n\nHowever, there are times in which not all parts of the business are known.\xa0 There could potentially be undisclosed liabilities, but there is also a true up period.\xa0 In this episode we are diving into each of these areas.