2001 Accountant Negotiation 
The M&A Lawyer
AUGUST 25, 2015
If you’d like to compare my discussion with a sample Stock Purchase Agreement, here ‘s the SPA that governed AT&T’s attempted (and ultimately abandoned) acquisition of T-Mobile from Deutsche Telekom for $39 billion in 2001. accounts receivable and accounts payable. authority and enforceability. inventories.
The M&A Lawyer
SEPTEMBER 23, 2015
Interestingly, while M&A lawyers often get fairly animated in negotiating whether to include the word “prospects” in the MAE definition, they do not similarly struggle with inclusion of the “could reasonably be expected to have” language, which should be viewed by a court as having the same effect. 2d 14 (Del.
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