TMF consultants have significant experience assisting clients on disputes arising from merger and acquisition activity.  A major focus of our work involves purchase price disputes and has included calculating the purchase price in accordance with the terms of the purchase agreement, studying the proper application of Generally Accepted Accounting Principles to certain transactions, and analyzing earn-out provisions.  We have been retained by both acquirers and target companies. 

Our consulting and testifying experience includes review of contemporaneous documents, analysis of accounting system data and records, interviews of key company personnel and preparation of various types of financial models.  On these matters, we have studied the impact on the purchase price related to revenue recognition, accounts receivable, bad debt reserves, prepaid expenses, trade credit accruals, warranty accruals, workers compensation accruals, non-compete agreements, contingent liabilities and others issues.

 TMF consultants have presented at mediations and have testified as expert witnesses in arbitration and various court venues on merger and acquisition disputes.